DCIT Vs Daimler India Commercial Vehicles Private Ltd. (Madras High Court) In the present case on hand, the appellants clearly stated the reason for reopening that particular fact has not been disclosed fully and truly in the assessment proceedings and so whether the assessee had disclosed it or not, can be decided by the authorities […]
CIT Vs Angels Educational Trust (Madras High Court) With regard to the observation of the appellant that only two of the Trustees were authorized to administer the Trust, the same was held to be not a reason to reject the case of the assessee-Trust and it is common that the day-to-day activities of a Trust […]
Life Insurance Corporation of India Vs. ITO (TDS) (Orissa High Court) The short question that arises is whether LIC had a statutory obligation to deduct tax at source while paying the conveyance/additional allowance to its development officers? In support of the contention that conveyance/additional allowance are not income and therefore not liable for deduction of […]
Hazel Mercantile Ltd. Vs Chief Commissioner of Customs (Gujarat High Court) We find from the records of the case is that the though it is a stand of the Union of India that there can be no provisional release of goods pending seizure for which reliance is placed on a decision in the case of […]
SPNN Business Services Pvt. Ltd. Vs Commissioner of Central Tax (GST) (Delhi High Court) Hon’ble Delhi High Court directed the Revenue to permit the petitioner company to collect a sum of Rs. 2 crores from bank accounts provisionally attached by the GST Dept, to pay salaries of employees. Facts: The Commissioner of Central Tax (GST), […]
Charana Panda (HUF) Vs ITO (Orissa High Court) 1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned. 2. Issue notice. 3. […]
This Court is of the view that the respondents are entitled to seek pre-deposit of only 20% of the disputed demand during the pendency of the appeals in accordance with paragraph 4(A) of the office memorandum dated 29th February, 2016, as amended by the office memorandum dated 25th August, 2017.
Tvl. Innovative Motors Vs The Goods and Service Tax Council (Madras High Court) This Writ Petition has been filed by the petitioner to direct the respondents to reopen the GST Portal and to allow access to the portal to enable us to file Form GST TRAN – 1. Petitioner submit that denial of legitimate claim […]
CIT Vs Paul Devaraj (Madras High Court) Assessing Officer enhanced the turnover by comparing the packing material consumed by the assessee, which is incorrect and that there is an arithmetical error in the calculation done by the Assessing Officer. The Assessing Officer considered the secondary packing material as packing material consumed for the purpose of […]
Explore the denial of bail for Amit Kumar in a GST evasion case. Gauhati High Court cites the magnitude of economic offenses and potential tampering of evidence.
