high court judgments

Do Not Use Prefixes Like “Mr/Ms/Mrs/M/s” in Cause Title: Bombay HC

Income Tax - The Bombay High Court has issued a Circular dated April 3, 2017 directing the practitioners not to use prefixes like Mr/Ms/Mrs/M/s in the cause title of legal proceedings....

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Sale in course of import for Leasing Transactions: CST

Income Tax - In a recently pronounced judgment in the case of Hewlett Packard Financial Services vs The State of Karnataka, The Deputy Commissioner of Commercial Taxes (Audit) (‘Revenue’), the Karnataka High Court dealt with the issue relating to entitlement of VAT exemption by virtue of Section 5(2) of the Central Sales Tax Act, 1956 (‘CST Act...

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Recent case laws applicable to NGOs / Charitable Trusts

Income Tax - [2015] 55 taxmann.com 255 (SC) SUPREME COURT OF INDIA Queen’s Educational Society v. Commissioner of Income-tax *In favour of assessee Where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed solely for educational purpose and not for purpose ...

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Compilation of recent important Income-tax Rulings 2016

Income Tax - Sec 194J TDS inapplicable on payments in kind, allows relief to SRK company [Red Chillies Entertainment Pvt. Ltd - ITA No.5271/Mum/2013 (Mum)]: Mumbai ITAT deletes expense disallowance u/s 40(a)(ia) in case of Red Chillies Entertainment Pvt. Ltd. for AY 2010-11, holds no Sec 194J TDS for payments made in kind to actors; Relies on SC ru...

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Road ahead for Developers after Delhi High Court Judgement

Income Tax - All of us would have observed reports in the press, that the Hon’ble Delhi High Court has ruled on 3.6.2016, in the case of a writ petition, that in the case of a composite contract between a buyer of an apartment and the developer of the apartment, wherein the total value of the apartment includes the value of land also, no service tax...

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Bombay HC bans mobile, cameras etc. inside Court Halls

Income Tax - All the parties/litigants and public at large are hereby informed that they shall not take mobile phones, cameras or audio/video recording devices and shall not record anything using them inside the Court Halls....

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HC bans adjournments for non-availability of papers or Counsel

Income Tax - Bombay High court in a notice informed that No adjournments will be granted on the ground that papers or counsel duly instructed are not available....

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TAR/ITR Due Date – Writ in Punjab & Haryana High Court

Income Tax - Vishal Garg & Ors. Vs. Union of India & Anr. (Punjab & Haryana High Court), CWP- 19770 -2015, Dated- 15.09.2015 High Court Directed CBDT to Extend due date of ITR from existing 30.09.2015 to 31st October 2015. Court also provided future guidelines for issuing forms. Check Link- Tar Audit/ ITR date extended to 31st October 2015...

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HC vacates stay on appearance of non advocates before VAT Authorities

Income Tax - On applications filed by the Institute of Chartered Accountants of India for impleadment and vacation of stay, the Hon’ble Lucknow Bench of Allahbad High Court has modified its order dated 6th August, 2014 vide its order dated 20.08.2014 and consequently Chartered Accountants and non advocates would continue to be permitted to appear be...

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Advocates only can appear before Income Tax Authorities

Income Tax - In a very interesting move which may not be a good news for practicing CA, CS, CMA etc. who are engaged in practice in the area of Law and taxation,  Rajasthan Tax Bar Association have filed a petition before  Chief Commissioner of Income Tax (CCIT), Rajasthan and urged him  to not to allow any one […]...

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Assesse must satisfy the appellate authority that ground now raised was bona fide and could not have been raised earlier for good reasons

M/s. Ultratech Cement Ltd. Vs Additional Commissioner of  Income Tax (Bombay High Court) - We note that it is an undisputed position before us that for the subject assessment year, the appellant assessee had not claimed benefit of Section 80IA of the Act in respect of its Jetty / Port either before the Assessing Officer or before the CIT(A)....

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CBDT cannot reject compounding of offense application for inordinate delay or non payment of fee in advance

Vikram Singh Vs Union of India & Ors. (Delhi High Court) - CBDT cannot arrogate to itself, on the strength of Section 279 of the Act or the Explanation thereunder, the power to insist on a 'pre-deposit' of sorts of the compounding fee even without considering the application for compounding....

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Interest Tax on interest on securities / head office investment a/c not applicable before 14.3.1995

CIT Vs M/s H.P. State Co-operative Bank Ltd (Himachal Pradesh High Court at Shimla) - Interest on securities and interest on head office investment account was made chargeable pursuant to Board’s instructions No. 1923 dated 14.3.1995 and as such, this Court sees no occasion for assessee Bank to declare same in its profit and loss account, wherein it had declared interest of Rs. 39....

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Expense can be claimed despite stay against the same by court

National Agricultural Co- Operative Marketing Federation of India Ltd. Vs CIT (Delhi High Court) - order which has been stayed would not be operative from the date of the passing of the stay order and it does not mean that the said order has been wiped out from existence....

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FBT leviable on expense on Sales Promotion, Free Samples, Gift etc

Gujarat Chamber of Commerce & Industry Vs Union of India thro' secretary (Gujarat High Court) - When the language of Section 115WA and 115WB is clear and unambiguous and even the intention of the legislature while enacting sections 115WA and 115WB(2) is very clear i.e. with respect to the deemed fringe benefits, neither there is any scope for either literal and/ or purposive interpretation nor...

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Commercial rights in the nature of intangible assets eligible for depreciation

I.T.A. No. 496/Delhi/2014 - (15/04/2015) - A reading of the agreement between STL and the assessee clarifies that a specific amount, i.e., Rs.9 Crores was paid by the assessee to the transferor who owned commercial rights towards the network and the facilities. The consideration was a specific value but for which the network would not have b...

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EPF & MP Act, 1952 applicable to 'rusk' manufacturing industries

LC-4/5/13/judgement/pt.11227 - (07/08/2014) - The petitioner establishment contended that since manufacturing of 'rusk' is not mentioned in Schedule 1 to the Act, therefore the EPF & MP Act, 1952 is not applicable to them....

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Norms & Procedure For Designation Of Advocates As Senior Advocates

Notification No. 298/2013 - Income Tax - (24/10/2013) - Notification No. 298/2013 - Income Tax (1) Fifteen years standing at the Bar. In calculating the 15 years standing at the Bar, services rendered as Judicial Officer shall be taken into consideration; (2) Annual declared gross income from profession should not be less than Rs.7,00,000/- for the past...

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EPF – Mere filing of appeal without obtaining any relief from the Appellate authority shall not preclude or prohibit the authorities to proceed further in the matter for recovery of the amount

NA - (01/08/2011) - Please find enclosed herewith a copy of judgement dated 15/6/2011 delivered by Honourable Division Bench of Gujarat High Court in the matter of EPFO Vs. Roll well Forge Ltd. on the issue of initiating recovery action before expiry of limitation period of appeal prescribed under Sec.7-1 of the Act. W...

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Conveyance & Special allowance to be included in definition of basic wages for PF Calculation

NA - (28/06/2011) - Montage Enterprises Pvt. Ltd versus Employees Provident Fund - 1. Conveyance allowance is included in the definition of basic wages because it is universally, necessarily and ordinarily paid to all across the board. 2. Special allowance is included in the basic wages since it is paid to all the work...

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Recent Posts in "high court judgments"

Assesse must satisfy the appellate authority that ground now raised was bona fide and could not have been raised earlier for good reasons

M/s. Ultratech Cement Ltd. Vs Additional Commissioner of  Income Tax (Bombay High Court)

We note that it is an undisputed position before us that for the subject assessment year, the appellant assessee had not claimed benefit of Section 80IA of the Act in respect of its Jetty / Port either before the Assessing Officer or before the CIT(A)....

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CBDT cannot reject compounding of offense application for inordinate delay or non payment of fee in advance

Vikram Singh Vs Union of India & Ors. (Delhi High Court)

CBDT cannot arrogate to itself, on the strength of Section 279 of the Act or the Explanation thereunder, the power to insist on a 'pre-deposit' of sorts of the compounding fee even without considering the application for compounding....

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Interest Tax on interest on securities / head office investment a/c not applicable before 14.3.1995

CIT Vs M/s H.P. State Co-operative Bank Ltd (Himachal Pradesh High Court at Shimla)

Interest on securities and interest on head office investment account was made chargeable pursuant to Board’s instructions No. 1923 dated 14.3.1995 and as such, this Court sees no occasion for assessee Bank to declare same in its profit and loss account, wherein it had declared interest of Rs. 39.98 Crores, on approved securities for th...

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Expense can be claimed despite stay against the same by court

National Agricultural Co- Operative Marketing Federation of India Ltd. Vs CIT (Delhi High Court)

order which has been stayed would not be operative from the date of the passing of the stay order and it does not mean that the said order has been wiped out from existence....

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FBT leviable on expense on Sales Promotion, Free Samples, Gift etc

Gujarat Chamber of Commerce & Industry Vs Union of India thro' secretary (Gujarat High Court)

When the language of Section 115WA and 115WB is clear and unambiguous and even the intention of the legislature while enacting sections 115WA and 115WB(2) is very clear i.e. with respect to the deemed fringe benefits, neither there is any scope for either literal and/ or purposive interpretation nor there is any occasion to consider the i...

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Sec 40(a)(ia) amendment extending TDS payment due date U/s. 139(1) is Retrospective

The Commissioner of Income Tax­ Vs Shraddha & S S Kale, Joint Venture (Bombay High Court)

Amendment to Section 40 (a)(ia) of the Act by Finance Act, 2010 is retrospective with effect from 1st April, 2005 as held by various High Courts....

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Demonitisation effect: HC condones delay in deposit of Court Fees

Prashant Sahu Vs Vijay Kumar Chourasiya (Madhya Pradesh High Court)

The complainant submits that because the complainant was to deposit the court fees, but due to financial insufficiency suffered by him, he could not make the deposit at the relevant time. It is also contended that during the said period, the Demonetisation was also in force, therefore, his non-deposit of the court fees be condoned and set...

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UP VAT Registration cannot be denied for mere wrong Input Tax Credit claim

Sevak Enterprises Vs Commissioner, Commercial Tax (Allahabad High Court)

Justice Ashwani Kumar Mishra of Allahabad High Court held that, wrongful claim of Input Tax Credit (ITC) would not constitute sufficient ground for cancellation of registration of a dealer under UP Value Added Tax Act....

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Assessee not allowed to appear with Counsel to Record Statement U/s. 108 of Customs Act

Pawan Kumar Pawan Arora Vs Union of India (Allahabad High Court)

In view of law laid down by Apex Court in case of Poolpandi & Others v. Superintendent, Central Excise & Others, presence of counsel refusal during interrogation/recording the statement of a person under Customs Act would not be violative of Article 20 (3) and 21 of Constitution of India....

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Use of revisionary Power to delay DVAT Refund Claim is an Abuse of Power

Garg Roadlines Vs Commissioner Trade & Taxes (Delhi High Court)

There is sufficient indication from the notes on files that the invocation of the revisionary powers under Section 74A of the DVAT Act was to delay making the refund which was overdue for over six years. The Court is left no manner of doubt is that this was plainly an abuse of power vested in the Commissioner which calls for disapproval i...

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