Sponsored
    Follow Us:

Calcutta HC on allowing hookah bars in West Bengal until an Act is enacted in this regard

January 26, 2023 1788 Views 0 comment Print

The petitioner clients are strictly complying with the rules and regulations of the aforesaid COTP Act 2003 and other applicable statues and rules. They only permit use of tobacco, nicotine and herbal products in the hookahs Since there is no law banning the use of tobacco, nicotine and herbal products in bars and restaurants

Appeal not heard for 3 Years – Calcutta HC directs CIT(A) to decide within 4 months

January 26, 2023 1362 Views 0 comment Print

Rupahali Sarees Private Limited Vs Union of India (Calcutta High Court) Sub-The petition in this case filed to challenge inaction on part of CIT (Appeals) in deciding the appeal against order u/s 263 which was filed on 27-1-2020 even though almost 3 years had passed. Petitioner submits that in spite of repeated remainders though almost […]

Calcutta HC on appointment & responsibility of additional director

January 25, 2023 3219 Views 0 comment Print

Surendra Kumar Singhi Vs Registrar of Companies, West Bengal & Anr (Calcutta High Court) Sub- What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in the Board’s report on comments […]

Whether reassessment proceedings initiated for AY 2015-16 relying on TOLA and Instruction issued by CBDT is bared by limitation?

January 18, 2023 3297 Views 0 comment Print

Dilip Bhikhalal Desai Vs DCIT (Calcutta High Court) Justice Shekhar B Saraf in this order was dealing with challenge to the order u/s 148A(d) and Notice u/s 148 dated 29th July,2022 which was passed by the AO for the AY 2015-16 admittedly relying on the Instruction No 01/2022 dated 11th May, 2022 and Appellant argued […]

SC order whether ADP can be said to be portable or not so as to attract a particular entry for levy of customs duty

January 18, 2023 1173 Views 0 comment Print

An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported by it was classifiable under the entry 84715000 as against the department’s classification under the entry 84713010 since they could not be said to be portable.

‘Old Indian Settlers’ cannot be excluded From Definition of Sikkimese In Section 10(26AAA) of Income Tax Act: SC

January 14, 2023 1992 Views 0 comment Print

SC ruling on Whether settled Indian citizens in Sikkim before it became an Indian State w.e.f 26-04-1975 are eligible for exemption u/s 10(26AAA) of Income-tax Act,1961

Special road tax is Regulatory tax and not penalty: SC

January 14, 2023 6039 Views 0 comment Print

Whether special road tax charged by State of Himachal Pradesh for motor vehicles violating rules is in the nature of penalty and thus against competence of State under Constitution of India?

SC ruling on meaning of diversification for exemption under UP Trade tax act

January 11, 2023 714 Views 0 comment Print

Supreme Court of India in this case was considering the meaning of the term diversification when the appellant in this case set up machinery for manufacture of Double LIP DRY BLEND CROWN CORK as against SPUN LINE CROWN CORK which was being manufactured earlier and contended that it was diversification to be eligible for exemption.

Central excise cannot move against legal heirs of a deceased person to recover penalty

January 10, 2023 4593 Views 0 comment Print

Commissioner of CGST And Central Excise Vs Ashirwad Foundries Private Limited And Anr (Calcutta High Court) Whether central excise can move against legal heirs of a deceased person to recover the penalty imposed under  Act. The Division bench of Calcutta High Court in this case was dealing with an important matter where the Department filed […]

ITAT adopted findings of CIT(A) as its own – HC held order is without application of mind

January 9, 2023 894 Views 0 comment Print

Calcutta HC order in on how an order should not be drafted where Tribunal adopted finding of CIT(A) verbatim as its own findings

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728