high court judgments - Page 5

Finding Fact of Settlement Commission is not Open to Judicial Review

ABC Dubash Mining & Anr. Vs. The Income Tax Settlement Commission & Ors. (Calcutta High Court)

A finding of fact made by the Settlement Commission is not open to judicial review unless it is established that, such finding of fact suffers from perversity or is vitiated due to bias or malice. None of the grounds known to law to upset a finding of fact returned by a Settlement Commission has been substantiated in the facts of the pres...

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Addition u/s. 68 justified for Capital introduced by partner in assessee firm from sale of agricultural land with No documentary evidence to substantiate sale

R.A. Himmatsinghka & Co. Vs. Asst. CIT (Patna High Court)

AO cannot look into source of source, i.e., of third party only, however assessee’s case was different as the party was closely connected with the assessee. Firm as a partner thereof assessee clearly failed to produce the sale deeds of the sale of agricultural land by partner therefore was justified in making addition under section 68....

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PIL challenges 12% GST on Sanitary Napkins: [Read Petition]

Zarmina Israr Khan Vs Union of India & Anr. (Delhi High Court)

Petitioner is filing this Public Interest Litigation before this Hon’ble Court seeking recourse against the patently discriminatory and illegal treatment being meted out to the women of India by the unconstitutional and illegal imposition of a Goods and Services Tax at a high rate of 12% on sanitary napkins....

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Legal Services continued to be governed by reverse charge mechanism in GST: Delhi HC

J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court)

On Further hearing in the case of J K Mittal & Company Vs. Union Of India & Ors. on 18th July 2017, Delhi High Court has held that till further orders, all legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to be governed by the reverse charge […]...

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Government Subsidy: Whether Of Revenue Or Capital In Nature?

CIT vs. Bhushan Steels and Strips Ltd. (Delhi High Court)

Whether the ITAT was correct in law in holding that the amount received by the assessee by way of exemption of sales tax payments was not a trading receipt but was a capital receipt, hence not liable to tax?...

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In absence of Original WhatsApp Forward Can’t be treated as Document

National Lawyears Campaign Vs Union of India & ORS (Delhi High Court)

What they believe to be information is a post circulated on WhatsApp platform or an alleged translation in a website. The alleged information is not claimed to be true to their knowledge. It is not even stated in the petition as to how the petitioners have formed a reasonable belief that the alleged post or the translation could be true o...

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Allahabad High Court Summons parties Through Whatsapp

Rohitashwa Kumar Agarwal Vs Bar Council Of U.P (Allahabad High Court)

HC directs the learned Senior Advocate for the petitioner to send WhatsApp message to the Chairman, Sri Anil Pratap Singh and Dr. Ram Jeet Singh Yadav, Secretary/the Election Officer on their mobile requesting them to appear before the Court today....

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Mere Rejection of a Claim would not attract Penalty

Commissioner of Income Tax-Vododara-2 Vs ORG Informatics Limited (Gujarat High Court at Ahmedabad)

The Department further initiated penalty proceedings against the assessee under section 271(1)(c) of the Income Tax Act on ground that the assessee failed to offer explanation for making such a claim. It was noted that once the claim was rejected the onus was on the assessee to dislodge the revertible presumption of the claim of concealme...

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Delhi HC admits Petition challenging Constitutional Validity of ICDS

Chamber of Tax Consultants & ANR. Vs Union of India & Ors. (Delhi High Court)

Mr Ganesh states that although at this stage he is not pressing for any ad interim directions, the requirement for compliance of the impugned ICDS would arise at the time filing of returns and therefore it is important that the petition be heard at an early date after completion of pleadings....

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Appellate Authorities can allow Additional Claims made by Assessee during Proceedings

CIT Vs M/s. Abhinitha Foundation Pvt Ltd. (Madras High Court)

High Court has held that even if, the claim made by the assessee company does not form part of the original return or even the revised return, it could still be considered, if, the relevant material was available on record, either by the appellate authorities, (which includes both the CIT (A) and the Tribunal) by themselves, or on remand,...

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