All High Courts

HC explains doctrine of exhaustion of remedies

M/s. HCL Infosystems Limited Vs State of Rajasthan (Rajasthan High Court)

M/s. HCL Infosystems Limited Vs State of Rajasthan (Rajasthan High Court) The doctrine of exhaustion of remedies prevents a litigant from seeking a remedy in a new court or jurisdiction until all claims or remedies have been exhausted (pursued as fully as possible) in the original one.  In this case Rajasthan High Court explains The [&he...

Read More

ITAT Can Direct CIT To Register A Trust Under Section 12AA

CIT Vs M/s. Reham Foundation Kandhari Lane Lal Bagh Lucknow (High Court Allahabad, Lucknow Bench)

The income tax Appellate Tribunal while hearing an Appeal under Section 254(1) in a matter where registration under Section 12(AA) has been denied by Commissioner income tax can itself pass an order directing commissioner to grant registration in case the income tax Appellate Tribunal disagrees with the satisfaction of the Commissioner on...

Read More

Demanding Bank A/c., Income Tax Return to continue dealership is infringement of Right to Privacy

Raju Sebastian Vs Union of India (Kerala High Court)

Demanding details pertaining to the bank account of a person and of  remittances made to the Income Tax Department towards discharge of tax liability shall amount to infringement of Right to Privacy, therefore, assessee was not bound to furnish their income tax returns and the bank account statements, as a condition for continuing the pe...

Read More

Non-quoting of reasons for reopening in reassessment notice would not vitiate entire proceedings

Seshasayee Paper & Boards Ltd Vs UOI (Madras High Court)

Mere non quoting of the reasons for reopening by AO in the impugned notice would not vitiate the entire proceedings. Department had to furnish the reasons to assessee and on receipt of the reasons, if assessee were of the opinion that there were no additional material or new materials were available then they could submit their objections...

Read More

Eligibility for higher rate of depreciation on Erection and installation of windmill

Pr. CIT Vs Mahalaxmi Infra Projects Ltd. (Bombay High Court)

Pr. CIT Vs Mahalaxmi Infra Projects Ltd. (Bombay High Court) Windmill was erected in the area which required special foundation of reinforced cement concrete and that the said reinforced cement concrete formed integral part of the windmill. Therefore, assessee was eligible for higher rate of depreciation on the civil construction, electri...

Read More

Section 54EC deduction for Amount not invested in REC Bonds within prescribed time due to Delay in receipt of sale consideration amount

Pr. CIT Vs Shri Mahipinder Singh Sandhu (Punjab and Haryana HC)

Where assessee had deposited sale consideration amount in the Escrow Account as a security in respect of future liabilities of the company/ transferor, the year of taxability, irrespective of the delay in making investment in REC Bonds on account of uncertainty involved for receiving the amount, the year of taxability was year of receipt ...

Read More

Merely because a debt has not been repaid for over three years, would not automatically imply cessation of liability

PCIT Vs Pukhraj S. Jain (Bombay High Court)

PCIT Vs Pukhraj S. Jain (Bombay High Court) It is well settled through series of judgements that merely because a debt has not been repaid for over three years, would not automatically imply cessation of liability. Exhaustion of period of limitation may prevent filing of recovery proceedings in a Court of law, nevertheless it cannot [&hel...

Read More

Duty Free Shops at International Airport exempt from GST: HC

Sandeep Patil Vs Union of India and Others (Bombay High Court)

Sandeep Patil Vs Union of India and Others (Bombay High Court) The impugned show cause notices allege that the goods imported by the petitioner from outside India into the special warehouse would constitute import of goods under the proviso to section 7(2) of the IGST Act, and thereby, liability of payment of tax under the […]...

Read More

Executive order cannot curtail statutory tenure appointment

Ramji Bharti Vs State of Chhattisgarh (Chhattisgarh High Court)

Ramji Bharti Vs State of Chhattisgarh  (Chhattisgarh High Court) The constitution Bench of Supreme Court in Sant Ram Sharma v. State of Rajasthan and others AIR 1967 S.C. 1910 held that it is true that the Government cannot amend or supersede the statutory rules by administrative instruction, but if the rules are silent on any […]...

Read More

Converting written play into dramas is not a commercial activity for section 12AA registration

CIT (Exemptions) Vs Kanakia Art Foundation (Bombay High Court)

CIT (E) Vs Kanakia Art Foundation (Bombay High Court) We have perused the objects of the trust with a special focus on the objects which the Commissioner has referred to for holding that they are not charitable in nature. The Commissioner has referred to clause (f) of the objects but reproduced only part of it […]...

Read More

Browse All Categories

CA, CS, CMA (4,321)
Company Law (5,066)
Custom Duty (7,438)
DGFT (4,017)
Excise Duty (4,265)
Fema / RBI (3,861)
Finance (4,025)
Income Tax (30,972)
SEBI (3,209)
Service Tax (3,471)