It is not possible for me at this stage to record satisfaction that there are reasonable grounds for believing that the petitioner is not guilty of the offences alleged. The investigation is going on and the same is at a crucial stage. Bail application dismissed.
Section 96 read with Section 46 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 specifically exempts payment of income tax on an amount of compensation paid under the award and/or agreement. Accordingly, TDS not deductible.
Shubham Thakral Vs ITO (Delhi High Court) Learned counsel for the Petitioner states that only three days’ time was granted to the Petitioner to respond as against the mandatory statutory period of at least seven days. He further states that though the annexure annexed with the notice granted the Petitioner eight days’ time to respond, […]
Karida Real Estates Private Limited vs ACIT (Delhi High Court) Keeping in view the fact that the impugned order and notice have been issued without considering the reply filed by the Petitioner, this Court sets aside the impugned order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the […]
HC held that, there would be no difference in the use of trade marks as a keyword on search engines as opposed to use as a keyword on App store searches. So long as the key words are being used for promoting a business, using a competitor’s trade mark, the same would be violative of the rights of the trade mark owner.
Nand Kishore Rai Vs Central Bureau of Investigation (Calcutta High Court) The accused persons were given benefit of doubt, as the prosecution failed to inquire the witness and also failed to produce necessary books of accounts. Facts- The appellants, Nand Kishore Rai and his wife Smt. Bandana. Rai, were found guilty to the charge under […]
Kshipra Jatana Vs ACIT (Delhi High Court) This Court is of the view that the restrictive stay order dated 11th March, 2020 issued by the Respondents granting stay to the petitioner only till 30th September, 2020 is in violation of the directions of the CBDT as well as previous orders of this Court wherein it […]
SMJ Eximp Limited Vs Union of India & Ors. (Calcutta High Court) It is the grievance of the petitioner that in spite of intimation of the fact that the assessee is not existing, still respondent is proceeding with the impugned reassessment proceeding and submits that the whole proceeding and the impugned notice and assessment order […]
Dynasoure Concrete Treatment Private Limited Vs Chairman, GSTN (Calcutta High Court) In this writ petition the petitioners have made a very innocuous prayer of direction upon the Chairman, Goods and Service Tax Network/respondent No. 1 to consider its representation dated 3rd May, 2022 seeking amendment in GSTIN by one recipient in GSTR-1 filed for the […]
Goods which are subject to nil rate of cess would be construed as exempt supplies for purposes of formula prescribed Rule 89 (4) of CGST Rules
