high court judgments - Page 338

Maa Communications Bozell Ltd. Vs. Commissioner of Service Tax, Bangalore

CST Vs. Maa Communications Bozell Ltd. (Karnataka High Court)

In fact, recording of reasons ensures that the authority has applied its mind to the case and the reasons that compelled the authority to take a decision in question are germane to the contents and scope of power vested in the authority. Therefore, giving of reasons by an adjudicating body goes to the very root of the process of decision-...

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Compensation from former employer for not carrying on business is not profits in lieu of salary

The Commissioner of Income Tax Vs A K Khosla (Madras High Court)

The appellant/revenue has filed the above Tax Case Appeal against the order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 27.04.2007 in ITA.No.1862/Mds/2004. 2. When the appeal came up for admission on 09.03.2010, this Court admitted the same on the following substantial questions of law:...

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When Commissioner as Revisional Authority u/s.263 seeks to exercise his jurisdiction on matters which did not form subject of order of reassessment, period of limitation would begin to run from original order of assessment

Ashoka Buildcon Ltd. Vs. ACIT (Bombay High Court)

The challenge in this proceeding is to a notice issued by the Commissioner of Income Tax-I, Nashik on 30 April, 2009 seeking to exercise the revisional jurisdiction under Section 263 of the Income Tax Act, 1961....

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Assessment order which gives effect to a binding precedent cannot be regarded as being erroneous or prejudicial to interests of Revenue

Prudential Assurance Company Ltd. Vs. DIT (Int'l Taxation) (Bombay High Court)

The dispute in this case relates to assessment years 2004-2005 and 2005-2006. On 30 April 2001, the Authority for Advance Rulings (AAR) constituted under Section 245 of the Income Tax Act, 1961 held that the purchase and sale of shares by the petitioner was in the ordinary course of its business and the income which resulted from this...

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Commissioner of Income Tax versus Denso India Pvt. Ltd (Delhi High Court)

The Commissioner of Income Tax Vs Denso India Pvt. Ltd. (Delhi High Court)

ITAT was justified in law in holding that the amount of Rs. 63,46,000 paid by the assessee for acquiring technical know-how was allowable as revenue expenditure? The Tribunal was justified in its opinion that the payment made in question was allowable as revenue expenditure and not as capital expenditure allowable for deprecation under Se...

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Commissioner of Central Excise and Customs Versus Genus Electrotech Limited (Gujrat High Court)

Commissioner of Central Excise and Customs Vs Genus Electrotech Limited (Gujarat High Court)

The respondent can reverse the CENVAT credit availed on capital goods treating it as undesirable credit to claim depreciation under Section 32 of the Income Tax Act, 1962, and pay duty from PLA otherwise payable after exhausting CENVAT Credit balance thereby claiming refund of the same under Notification No.39/2001-CE dated 31.07.2001....

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Calcutta High Court still under Queen of England

Sixty-three years after Independence, Calcutta High Court, or at least its Public Information Officer (PIO), apparently feels that it is not under the control of the President of India or the government of India, since it has been set up under Letter...

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Posted Under: Service Tax |

Confession made during survey is not conclusive and can be retracted- Delhi high Court

Commissioner of Income Tax Vs. Dhingra Metal Works (Delhi High Court)

Briefly stated the relevant facts of the present case are that on 14th September, 2004, a survey under Section 133A of the Act was conducted out on the respondent-assessee?s business premises. During the course of survey, the tax officials noticed some discrepancies in stock and cash in hand. During the said survey, respondent-assessee su...

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In matters giving benefit to assessee, dept must avoid Technical Approach-HC relief for actor Danny Denzongpa

Danny Denzongpa (Alias Tshering Pintso) Vs Commissioner of Income Tax & Others (Bombay High Court)

The Bombay High Court has directed the income tax commissioner to reconsider the applications of Bollywood actor Danny Denzongpa alias Tshering Pintso for tax exemptions on dividends and interests since 1997-98 under section 10(26AAA) as incorporated in the Finance Act, which entitled tax exemptions to Sikkimese nationals on dividends and...

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Summary of Bombay High Court decision in Vodafone’s case

Vodafone International Holdings B.V. Vs Union of India & Anr. (Bombay High Court)

In this judgement, after hearing the matter, vide its order dated 8 September, 2010 running into 196 pages, the HC has dismissed the writ petition filed by VIH, holding that the proceedings initiated by the Revenue Authorities under section 201 of the Act cannot be held to lack jurisdiction....

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