high court judgments - Page 20

Understatement of income cannot be assumed merely for shockingly low income

Rajendra Goud Chepur Vs ITO (AP & T High Court)

Without any concrete facts, reopening cannot be ordered merely on the presumption that the returned income is very shockingly lower than the total gross receipts....

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TDS cannot be adjusted against Payment made under VDIS

Earnest Business Services Pvt. Ltd. Vs The Commissioner of Income Tax (Bombay high Court)

This Petition under Article 226 of the Constitution of India challenges a communication dated 18th March, 1998 of the Commissioner of Income Tax, Mumbai City­ III and the Circular dated 25th July, 1997 of the Central Board of Direct Tax (CBDT). ...

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Delhi HC Clarifies Limitation period for Appeal filing by Revenue

Pr. Commissioner of Income Tax-4 Vs Gulbarga Associates (p) Ltd. (Delhi High Court)

The central question that arises for consideration before this Bench is whether the words “the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner” in Section 260A (2) (a) of the Income Tax Act, 1961 (‘Act’) mean only the ‘jurisdictional’ Principal or Chief Commissioner of Incom...

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Levy not specified in SCN cannot be levied by Settlement Commission

M/s. Pravin Tex Pvt. Ltd. Vs The Customs & Central Excise Settlement Commission (Madras High Court)

This is an appeal preferred against the judgement of the learned Single Judge, dated 12.09.2016. 2. By virtue of the said judgement, the learned Single Judge disposed of a batch of writ petitions, which included, the writ petition filed by the appellant, before us....

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Loss on money lent as share capital by finance company is ‘Revenue’ loss

The Pr. Commissioner of Income Tax Vs Industrial Finance Corporation of India LTD. (Delhi High Court)

Where monies were advanced through the mechanism of equity participation, the intention of the lender – in the present case, the assessee, was to derive income rather than to increase its investment on the capital Such being the case, if there were profits, with the assessee/lender from the investment, it would properly lie in the Reven...

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Decisions rendered by M.P. HC prior to 1-11-2000 are binding on Chhattisgarh HC

Smt. Gulshaad Shabdar Khan Vs Smt. Ganga Sahu (Chhattisgarh High Court)

The decisions rendered by the M.P. High Court prior to 1-11-2000 are binding on the Chhattisgarh High Court on the principle of comity....

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Freight charges are part of sale price & includible in taxable turnover for VAT

Kasturchand Bafna Vs State of Chhattisgarh (Chhattisgarh High Court)

In the present batch of writ petitions, the seminal issue falling for consideration is whether the freight charges for transporting dolomite by the petitioners to the respondent/Bhilai Steel Plant (for short the BSP) would be a part of sale price and hence exigible to commercial tax or not....

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Remedy available under Consumer Protection Act, 1986 is additional remedy

Rajesh Kumar Agrawal Vs Tulsi Electronic (Chhattisgarh High Court)

The remedy available under the Consumer Protection Act, 1986 is an additional remedy for consumers and not in derogation of remedy available under Section 8-B of the Indian Telegraph Act, 1885....

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Copy of FIR to accused cannot be refused except in sensitive cases

Titash Banik Vs State of Chhattisgarh (Chhattisgarh High Court)

In case a copy of the FIR is not provided on the ground of sensitive nature of the case, a person grieved by the said action, after disclosing his identity, can submit a representation to the Superintendent of Police or any person holding the equivalent post in the State....

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Object of parole is to rehabilitate the convicted prisoner

Rakesh Shende Vs State of Chhattisgarh (Chhattisgarh High Court)

Application for temporary leave (parole) has to be decided by District Magistrate keeping in view that the object of parole is to rehabilitate the convicted prisoner....

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