Calcutta High Court held that order of transfer passed invoking power under section 127 of the Income Tax Act without opportunity of being heard is unsustainable in law.
HC held that taxing authorities cannot stop any assessee from claiming its statutory right of appeal, in the garb of technicality and cannot deny to entertain the appeal filed offline on technical grounds, due to mistake of department or technical glitch in software when an appeal of assessee is not reflected on the portal.
Karnataka High Court held that in absence of any willful default on the part of the company, authorized signatory (vice-president) cannot be hauled into the web of crime for an offence under section 409 of the IPC.
Orissa High Court held that assessee has discharged its initial burden of showing that the transaction was only a branch transfer, whereas, the Department has been unable to prove the transaction was not merely a branch transfer but was a movement of goods by way of interstate sale. Accordingly, Central Sales Tax not leviable.
Jharkhand High Court held that as per Explanation-III to section 2(xlviii) of JVAT Act sale price shall not include cost for transport of goods from seller to buyer provided such cost is separately charged to buyer.
Vinod Fabrics Private Limited Vs ACIT (Gujarat High Court) Gujarat High Court quashes Section 148 notice along with order under section 148A(d) for AY 2014-15, Post SC decision in UOI vs. Ashish Agrawal FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. The petitioner seeks to challenge the notice issued under Section-148 of the […]
Taru Pallav Projects Pvt. Ltd. Vs ITO (Gujarat High Court) Hon. Gujarat High Court quashes Section 148 notice along with order under section 148A(d) for AY 2013-14, Post SC decision in UOI vs. Ashish Agrawal 1. The petitioner seeks to challenge the notice issued under Section-148 of the Income Tax Act, 1961 dated 30.06.2021. In […]
Most of my judgements are getting sufficient views. Surely sometimes the analysis may turn out to be not satisfying However addressing the same with a tag that allocation of judgement will be stopped doesnt sound professional
Gujarat High Court directed direct pre-deposit amount to be quantified @ 15% of the tax demand raised by the respondent rather than 15% of the total amount fixed by the Assessing Officer.
Karnataka High Court held that cancellation of contract by State just before delivery of final product is violation of contract and accordingly writ petition under Article 226 of the Constitution of India against a State or its instrumentality for the same is maintainable.
