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 […]
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 […]
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 […]
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.
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
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?
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.
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 […]
Calcutta HC order in on how an order should not be drafted where Tribunal adopted finding of CIT(A) verbatim as its own findings
Kamal Nath Vs PCIT (Calcutta High Court) What are the grounds on which transfer of assessment records/jurisdiction can be challenged u/s 127 of the Income-tax Act, 1961? In this high profile case relating to ex-chief minister of Madhya Pradesh, when Dr A M Singhvi along with Mr JP Khaitan represented the petitioner before Hon’ble Justice […]
