Abhishek Banerjee Vs Directorate of Enforcement (Delhi High Court) With regard to the allegation of mala fide it would be apposite to note that the same is to be established to a specific assertion on the basis of proven facts and not on the basis of conjectures and surmises. The burden of establishing mala fide […]
Asean Cableship Pte. Ltd. Vs Commissioner of Customs (Supreme Court of India) The short question to be considered in the present Special Leave Petition, is whether, against the order passed by the CESTAT impugned before the High Court the appeal would be maintainable before the High Court under Section 130(1) of the Act or the appeal before this Court would be […]
Late Shri Saifulla Abubakar Inamdar Legal Heir Vs ITO (ITAT Pune) Firstly, it is relevant to mention that the assessee did not take up the issue of Inami land before the AO. It was for the first time that the assessee raised this issue before the ld. CIT(A) contending that in the absence of any […]
Omprakash Pandey Vs ITO (ITAT Bangalore) The assessee is aged about 71 years. The appeal before the CIT(A) was filed on 15.10.2020 electronically. Due to Covid-19 pandemic, the Hon’ble Supreme Court had directed exclusion of period from 15.03.2020. If this period is excluded, the delay has to be explained only between 15.11.2019 and 14.03.2020. The […]
Joison Kundu Kulam Johny Vs ITO (ITAT Bangalore) Assessee submitted that his case was mishandled by one Mr. Nagesh Shastry, Income Tax Practitioner, who has been indulging in claim of fraudulent refunds by fictitious claim of deductions, which was unearthed by the Investigation Wing of the Income Tax Department. It was submitted that without the […]
J.K Infratech Vs Additional Commissioner (Allahabad High Court) In this case it transpires, the GST registration cancellation order dated 17.9.2019 was passed ex-parte pursuant to a notice claimed to be served through the common portal. The petitioner could not reply to the same as he claimed lack of knowledge. Thereby, ex-parte order was passed on […]
Explore the legal implications of the non-establishment of GST Tribunal in Uttar Pradesh, leaving dealers remediless. Key questions referred to a Larger Bench.
Sudhir Kumar Vs Padam Singh (Punjab & Haryana High Court) Petitioner never denied his signatures over the cheque in question in the statement under Section 313 Cr.P.C and instead, the affirmative case set up by the petitioner is that the said cheque had been issued for security purpose. The argument thus sought to be raised […]
Snapdeal Pvt. Ltd. Vs State of Karanataka (Karnataka High Court) Karnataka High Court held that intermediary as defined under Section 2(w) of IT Act or its Directors/Officers would not be liable for any action or inaction on the part of the vendor/seller making use of the facilities provided by the intermediary in terms of a […]
42 Hertz Software India Pvt. Ltd. Vs ACIT (ITAT Bangalore) There is no dispute that the Assessee is entitled to claim Foreign Tax Credit (FTC). On perusal of provisions of Rule 128 (8) & (9), it is clear that, one of the requirements of Rule 128 for claiming FTC is that Form 67 is to […]
