The show cause notice is challenged on the ground that apart from the demands proposed in the earlier proceedings, there were proposals in the impugned order dated 20.12.2019.
PCIT Vs Bajaj Herbals Pvt. Ltd. (Supreme Court of India) As the impugned order passed by the High Court is a nonspeaking and nonreasoned order and even the submissions on behalf of the revenue are not recorded, the impugned order passed by the High Court dismissing the appeal is unsustainable. Under the circumstances, the impugned […]
Matrix Commodeal Pvt. Ltd. Vs ITO (Calcutta High Court) This writ petition is allowed subject to payment of costs of Rs.5,000/- to the Calcutta High Court Legal Services Committee, since the impugned notice under section 148 of the Income Tax Act, 1961 has been issued on 31st March, 2021 as appears from record and this […]
Abhilasha Impex Pvt. Limited Vs Commissioner of Customs (CESTAT Delhi) Admittedly the Anti Dumping notification was valid till 24.06.2015 and the same have admittedly lapsed w.e.f. 25.06.2015, and as such no anti dumping duty was payable by the appellant with respect to the Bill of Entry filed on 26.06.2015. Accordingly, I allow this appeal and […]
Om Prakash & Sons Vs ITO (ITAT Dehradun) The issue pertains to levy of fee u/s 234E for the A.Y. 2013-14, 2014-15 and 2015-16. The amendment has been brought w.e.f. 01.06.2015. Hon’ble Karnataka High Court in case of Fatehraj Singhvi & Ors. vs. UOI & Ors. 2016 (9) TMI 964 is in favour of the […]
Ashvinkumar Ramniklal Jani Vs State of Gujarat (Gujarat High Court) Apex Court in the case of Gangahanume Gowda Vs. Karnataka Agro Industries Corporation Ltd. reported in (2003) 3 SCC 40 has decided the interest on delayed payment of gratuity. It is also held that the same is mandatory and not discretionary. When it is not […]
Desh Bharti Public School Samiti Vs AO/DCIT (ITAT Lucknow) We find that it is undisputed fact that assessee got registration u/s.12A of the Act w.e.f. 1.4.2013 vide order dated 2.9.2014, a copy of such registration certificate is placed in P.B. pg.24. It is also an undisputed fact that assessee in the earlier years has been […]
Invent Asset Securitisation And Reconstruction Pvt. Ltd. Vs Girnar Fibres Ltd (Supreme Court of India) Time and again, it has been expressed and explained by this Court that the provisions of the Code are essentially intended to bring the corporate debtor to its feet and are not of money recovery proceedings as such. The intent […]
Union of India Vs Anandbhavan Properties (Karnataka High Court) It is trite that when the Act specifically provides the requirements for invoking Section 83, it has to be strictly adhered to. Merely referring to the letter which indeed does not refer to section 74, it cannot be presumed that such proceedings under Section 74 of […]
United India Insurance Co Ltd Vs Sri Rama Swamy (Telangana High Court) In the order under challenge the Commissioner held that the claimants in this appeal are the husband and minor son of deceased. She met with an accident while she was returning from work along with other labourers and subsequently she died while undergoing […]
