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Voluminous documents produced by Assessee cannot be discarded merely on the basis of statement of two individuals

Pr CIT Vs Paradise Inland Shipping Pvt. Ltd (Bombay High Court at Goa)

Pr CIT Vs Paradise Inland Shipping Pvt. Ltd (Bombay High Court) Once the Assessee has produced documentary evidence to establish the existence of such Companies, the burden would shift on the Revenue-Appellants herein to establish their case. In the present case, the Appellants are seeking to rely upon the statements recorded of two perso...

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Sect. 36(1)(iii)- Interest-free loans & allowability of Interest on borrowings

Pr. CIT Vs. Consumer Marketing (India) (P) Ltd. (Gujarat High Court)

Where assessee paid interest on term loan which had entirely been used for purpose of purchasing the assets for purpose of business which were hypothecated to bank and it had sufficient interest-free funds to take care of advances, the deduction under section 36(1)(iii) was allowable....

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Mitusubishi TDS Case: Delhi HC Refers matter to Chief Justice due to difference of opinion

CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court)

CIT Vs. Mitsubishi Corporation India P. Ltd. (Delhi High Court) Due to difference of opinion on below issues  between Justices S Muralidhar and Prathiba M Singh, Delhi High Court, has referred the Mitusubishi’s TDS case to Chief Justice for appropriate orders:- (i) Whether the ITAT fell into error in holding that Section 40(a) (i) of [...

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GST: Unauthorised search and seizure by BIEO, HC grants interim relief

M/s. Kumar Traders And Company & Anr. Vs. The State Of Assam (Gauhati High Court)

M/s. Kumar Traders And Company & Anr. Vs. State Of Assam (Gauhati High Court) This case was adjourned on 9.8.2017, to enable the learned Govt. Advocate to receive instruction on the circumstances under, which the team from the Bureau of Investigation for Economic Offences (BIEO) had raided the Amingaon godown of the petitioners, where...

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Bombay HC dismisses PIL requesting deferment of GST Implementation

Dr. Kanagasabapathy Sundaram Pillai Founder, MY “Integrating Society India Net” NGGO Vs. Union Govt. of India (Bombay High Court)

It was held that petition shall not be entertained with the observation that since the Government machinery was geared up, the petitioner could not urge or seek directions to postpone the decision of implementation from 01.07.2017....

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HC grants interim relief in case related to credit of clean energy cess on purchase of coal

Hind Energy and Coal Benefication (India) Ltd. v. Union of India (Delhi High Court)

In the present case, it is stated that the Petitioner has already paid the Clean Energy Cess under Chapter VII of the Finance Act, 2010 CFA 2010') on the coal lying in stock on 30th June, 2017. Such stock is stated to be around 2,85,418 tonnes, on which the cess already paid is to an extent of Rs. 11.41 crores....

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Entertainment tax benefit in UP granted Pre-GST to continue unless specifically revoked

Gng Enterprises Vs. State Of U.P. (Allahabad High Court)

In view of Section 174 of the U.P.G.S.T. as there is no notification repealing the benefit conferred upon the petitioner under the scheme of the Act, he is entitle to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme....

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Partnership firm granted GST Registration as sole proprietorship: HC directs department to rectify Mistake

M/S Sachdeva Overseas Thru Partner Vs. State Of U.P. And 5 Others (Allahabad High Court)

On the enforcement of the GST, it got itself migrated for the purposes of GST as a partnership firm but instead of issuing registration as a partnership firm, it has been shown to have been registered as a sole proprietorship....

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Sale of Goods from Delivery Hub in Punjab to Customers of Punjab although brought from warehouse situated outside Punjab is inter-state supply

WS Retail Services (P.) Ltd. v Union of India (Punjab & Haryana)

Respondent Nos.2 and 3 are the State of Punjab and the State of Karnataka. Respondent Nos.4 and 5 are the Excise & Taxation Commissioner and the Excise and Taxation Officer-cum-Assessing Authority (ETO)....

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S. 264: Powers & duties of CIT while dealing with a revision application

Paradigm Geophysical Pty Ltd Vs. DCIT (Delhi High Court)

Commissioner cannot refuse to entertain a revision petition filed by the assessee under Section 264 of the Act if it is maintainable on the ground that a similar issue has arisen for consideration in another year and is pending adjudication in appeal or another forum. ...

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