Inhuman Condition At Quarantine Centres And For Providing Better Treatment To Corona Positive Vs State of U.P. (Allahabad High Court) FULL TEXT OF THE JUDGMENT/ORDER of ALLAHABAD HIGH COURT 1. In online hearing of this Public Interest Litigation, we have heard Shri Manish Goel, learned Additional Advocate General assisted by Shri A.K. Goel, learned Additional Chief […]
Bhupendra Harilal Mehta Vs Principal Commissioner of Income Tax (Bombay High Court) Conclusion: Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020 was a beneficial legislation and department could not deny the benefit if assesee was eligible for the same. Thus, department had to pass a fresh order in Form No.3 determining tax payable by assessee as […]
Aircel Cellular Limited Vs DCIT (Madras High Court) Legal provisions involved As per first proviso to Section 147 where assessment has already been made under Section 143(3) and assessee had disclosed truly and fully all material facts necessary for assessment then AO cannot initiate reassessment proceedings under Section 147 beyond 4 years from end of […]
Ruchi Soya Industries Ltd. Vs Union of India (Madras High Court) Conclusion: Once a resolution plan was duly approved by the Adjudicating Authority under sub-section (1) of Section 31, the claims as provided in the resolution plan shall stand frozen and will be binding on the Corporate Debtor and its employees, members, creditors, including the […]
Dar Housing Limited Vs National E-Assessment Centre Delhi & Anr. (Delhi High Court) Delhi High Court admitted and granted stay against assessment order passed passed by National e-assessment centre by not considering the submissions of the assessee and not providing the opportunity of hearing to the assessee. FULL TEXT OF THE JUDGMENT/ORDER of DELHI HIGH COURT 1. […]
Pankaj Behari Saha Vs State of Tripura (Tripura High Court) Analysis of Section 53 of the TVAT Act would show that as per sub-section (1) thereof, for a dealer whose turnover crosses the prescribed threshold limit for any year, has to get his accounts audited within six months from the end of that year and […]
Joshi John Vs Institute of Chartered Accountants of India (Kerala High Court) It is not disputed that ‘M/s. R. Menon and Associates’ is a partnership at will. Section 43 of the Indian Partnership Act, 1932 provides that when a partnership is ‘at will’, the firm may be dissolved by any partner giving notice in writing […]
Suo Moto Vs State of U.P. (Allahabad High Court) Suo Moto Allhabad HC Order Extending The Time Limitations Of Interim Orders In This Phase Of Pandemic In the wake of recent upsurge of pandemic Covid-19, affecting one and all in the State of Uttar Pradesh, consequence whereof the courts at all levels are working with […]
Considering the fact that the petitioner has also not been able to utilize the credit of duty under the provisions of GST which came to be effected from 01.07.2017, legitimate export incentives cannot be denied to the petitioner. I find no merits in denying the benefit of refund claim filed by the petitioner under Rule 5 of the CENVAT Rules, 2004. The respondent shall therefore refund the amount to the petitioner within a period of six weeks from the date of receipt of a copy of this order.
Teleperformance Global Services Private Limited Vs Acit (Bombay High Court) The Supreme Court in the case of Maruti Suzuki had considered that income, which was subject to be charged to tax for the assessment year 2012-13 was the income of erstwhile entity prior to amalgamation. Transferee had assumed liabilities of transferor company, including that of […]
