Two-judge bench of the Gujarat High Court comprising Justice Akil Kureshi and Justice A.Y. Kogje in the case of Meena Krishna Agarwal Versus Assistant Commissioner decided that Tax Arrears of a deceased assessee cannot be recovered out of the personal properties of wife.
When the very basis of the reopening of the assessment having been eroded, notice under section 148 quashed in the case of Oracle
Hon’ble High Court held that addition on account of undisclosed income is sustainable where creditworthiness of parties and genuineness of transaction was not established by assessee.
Building being under construction during relevant previous year, the same could not be taxed applying provision of Section 23(1)(c) of Income Tax Act, 1961.
While hearing the case between Tvl. Hotel Peacock vs. The Commercial Tax Officer, Madras High Court proclaimed in its recent order that penal interest can’t be levied under Tamil Nadu Tax on Luxuries Act 1981 since there is lack of provision.
Hon’ble Allahabad High court has in the case of M/S Simbhauli Sugar Mills Ltd in ITA No 607 of 2011 has held that amendment is sec 43B is curative in nature and would apply retrospectively.
Revenue authorities and other Government Departments should not avail constitutional remedies for not good reasons, waste the public money and time of constitutional court for frivolous writ petitions
The Indian Hume Pipe Co. Ltd. Vs. State of Maharashtra (Bombay High Court) The bench noted that, in the present case, the deed is used in the State of Maharashtra for registering a charge by lodging a verified copy of the deed in the office of the Registrar of Companies in accordance with sections 125 […]
Teleworld Mobiles Pvt. Ltd. Vs. Commissioner Of Trade & Taxes (Delhi High Court) Counsel for the respondents have submitted that illegality of seizure or survey or investigation would not affect admissibility and relevancy of the evidence collected. The said evidence as per the respondent is admissible and decisions in M. Malkani versus State of Maharashtra, […]
Section 206C(1C) of the Act only obliges a person to collect tax from its agents/licensee who collects a toll on its behalf. The obligation to collect tax under Section 206C(1C) of the Act cannot be extended to collection of octroi.
