"13 March 2022" Archive

HC quashes Assessment order as Reply of Taxpayer not considered

Pankaj s/o Roshan Dhawan Vs National e-Assessment Centre (Bombay High Court)

Pankaj s/o Roshan Dhawan Vs National e-Assessment Centre (Bombay High Court) HC held that we are satisfied that the assessment order dated 14.05.2021 has been passed without granting proper and meaningful opportunity to the petitioner to respond to the show cause notice. It is not in dispute that as per show cause notice dated 10.04.2021 ...

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Transfer of Assets under JDA: HC upheld guidance value of land as mode for determination of full value of consideration

PCIT Vs Smt. Sarojini M. Kushe (Karnataka High Court)

PCIT Vs Smt. Sarojini M. Kushe (Karnataka High Court) In the present case, Assessing Officer has adopted the rate of Rs. 1600/- per square feet merely based on the letter given by the developer which is not supported with any particulars. It cannot be ruled out the possibility of the developer giving an inflated figure […]...

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Taxability of contribution made to PF fund and Interest thereon

Suppose, an employee having Rs 20,00,000 in his EPF account makes a contribution of Rs  4,00,000 towards the EPF as well as the employer is making a similar contribution in a particular year. In this case, the contribution would be bifurcated as follows:...

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Posted Under: Income Tax |

Experience A Relevant Criteria In Selection Process: Kerala HC

Dr. Sonia K Das Vs Cochin University of Science And Technology (Kerala High Court)

Experience of a candidate being a relevant criteria in a selection to the post of Assistant Professor, we do not see the Selection Committee as having overstepped its jurisdictional limits while conducting the selection....

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Right to equal pay for equal work is a constitutional enforceable right

Rattan Lal Bhardwaj Vs State of Himachal Pradesh (Himachal Pradesh High Court)

Rattan Lal Bhardwaj Vs State Of Himachal Pradesh (Himachal Pradesh High Court) Article 39(d) of the Constitution of India provides for equal pay for equal work. This right of the person for equal pay for equal work is recognized as a fundamental right by various pronouncements of the Apex Court and the law is settled […]...

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HC upholds former Income Tax Commissioner’s conviction in DA Case

Swetabh Suman Vs Central Bureau of Investigation (Uttarakhand High Court)

Swetabh Suman Vs Central Bureau of Investigation (Uttarakhand High Court) The conviction of the appellant Swetabh Suman for the offence punishable under Section 13(2) read with Section 13(1)(e) of the Prevention of Corruption Act, 1988 is upheld and confirmed. The sentence imposed on the appellant Swetabh Suman under Section 13(2) read wi...

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No Supervisory PE established merely from visit of employees of Foreign Company in India for certain technical services

FCC Co. Ltd. Vs ACIT (ITAT Delhi)

FCC Co. Ltd. Vs ACIT (ITAT Delhi) ITAT had directed the assessee to file the description of services rendered by the employees of the assessee on their visit to India and the corresponding clause under the Agreement for Dispatch of Engineers under which such services would fall. In response, the assessee furnished Annexure 1 for […...

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Passing of fraudulent ITC by creating bogus firms- HC grants bail to accused

Mohsin Salimbhai Qureshi Vs State of Gujarat (Gujarat High Court)

Mohsin Salimbhai Qureshi Vs State of Gujarat (Gujarat High Court) Present Bail application was filed by, the present applicant, who was allegedly found indulged in receiving and passing of fraudulent ITC to their buyers by way of creating a chain of bogus firms, without physical receipt and supply of goods. HC observed that Section 132(1)...

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Office-bearers of statutory board cannot be removed merely by using the word public interest

Sanjay Vs The State of Maharashtra (Bombay High Court)

Sanjay Vs The State of Maharashtra (Bombay High Court) In the present case, absolutely no reason is forthcoming, nor the respondents have come with case as to what was the cause for terminating the Part Time Chairmanship of the petitioner. The State Government can only exercise this power on the basis of any relevant and […]...

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WEF 06.08.2014 Pre-Deposit Mandatory under Section 129E of Customs Act, 1962: SC

Chandra Sekhar Jha Vs Union of India & Anr ( Supreme Court of India)

Chandra Sekhar Jha Vs Union of India & Anr (Supreme Court of India) The first proviso of Section 129E of the present Section enacts a limitation on the total amount which can be demanded by way of pre-deposit. The first proviso provides that the amount required to be deposited should not exceed Rs.10 Crores. In […]...

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