Shakti Oil And Chemical Co Vs Commissioner of DGST Delhi (Delhi High Court) According to Mr Babbar, the powers to seal under Section 67(4) of the Delhi Goods and Services Tax Act,2017/Central Goods and Service Tax, 2017 are confined to the fact and situation adverted to in the said provision. Mr Satyakam, on the other […]
Toshiba Corporation Vs CIT (Delhi High Court) Admittedly, while deciding the stay application, the Assessing Officer and the CIT(A) have to consider three primary issues i.e. prima facie case, balance of convenience and irreparable injury. In the present case, the petitioner has not claimed financial hardship. Accordingly, the third factor i.e. irreparable injury is not […]
Punjab and Haryana High Court affirms ITAT’s decision on Anil Kumar’s appeal, upholding the assessment. Court rejects challenge on grounds of different treatment for 2014-15.
Baxter India Private Limited Vs Addl. CIT (Delhi High Court) 1. Present writ petition has been filed challenging the impugned assessment order dated 31st March, 2022 passed for the Assessment Year 2016-17 under Section 147 read with Sections 144 & 144B of the Income Tax Act, 1961 (for short ‘Act’) as well as demand notice […]
Phoenix Contact India Private Limited Vs Commissioner of Customs (Exports) (Delhi High Court) Despite the correction having been permitted, the refund of IGST was not granted to the petitioner. The petitioner has remained engaged with the respondent/revenue in this regard since October, 2018. Because there was no movement in the matter, the petitioner was propelled […]
Mahendra Feeds and Foods (Trading Division) Vs Deputy Commissioner of GST and Central Excise (Madras High Court) The petitioner is a dealer under the GST regime. He has availed Input Tax Credit (ITC) for the Financial Year 2017-18 and 2018-19 from December 2017 to March 2019. But, according to the Revenue, the ITC claimed by […]
Ester Industries Ltd Vs ACIT (Delhi High Court) This Court is of the view that the petitioner/assessee has the right to get adequate time in accordance with the Act to submit its reply. It is pertinent to mention that Section 148A(b) permits the Assessing Officer to suo moto provide up to thirty day’s period to […]
CIT (TDS) Vs Tata Teleservices Ltd. (Delhi High Court) Whether the ITAT was correct in holding that no TDS under Section 194J of the Income Tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services? Admittedly, the Karnataka […]
Vice Chairman Settlement Commission Vs Zyeta Interiors Pvt. Ltd (Karnataka High Court) Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and […]
Prem Brothers Infrastructure LLP Vs National Faceless Assessment Centre (Delhi High Court) This Court is of the opinion that the only addition in the assessment order framed is in respect of disallowance under section 14A of the Act. The Petitioner has made a disallowance of Rs.3,20,14,010/- which was recomputed by the Assessing Officer at Rs.6,82,45,759/-. […]
