Karnataka State Industrial And Infrastructure Development Corporation Ltd. Vs DCIT (Karnataka High Court) This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment Year 2008-09. The appeal was admitted by […]
Ashwinbhai Kantilal Joshi Vs State of Gujarat (Gujarat High Court) It is alleged against the present applicant, a Sales Tax Officer, who retired as Tax Superintendent, that in connivance with Advocate Kamlesh Heruwala and others, under the VAT Act, fraudulent postings and assessment had been done in relation to the registered traders. After hearing The applicant […]
Mohsin Salimbhai Qureshi Vs State of Gujarat (Gujarat High Court) Present Bail application was filed by, the present applicant, who was allegedly found indulged in receiving and passing of fraudulent ITC to their buyers by way of creating a chain of bogus firms, without physical receipt and supply of goods. HC observed that Section 132(1)(i) […]
Devendra Pai Vs ACIT (Karnataka High Court) The fact that the assessment order observes regarding exemption under Section 10(10C) of the Act, which indicates that the Assessing Officer was aware of non-claiming of the exemption. If the judgment of the Apex Court in the case of L. HIRDAY (Supra) and the decision of the Madras […]
S. Sengodan Vs Appellate Deputy Commissioner (ST) (Madras High Court) If a review application was dismissed, the petitioner would have been entitled to file a statutory appeal against the original order of assessment and pray for exclusion of time taken in pursuing the application under section 84 by virtue of Section 14 of the Limitation […]
CIT Vs Tamil Nadu Water Investment Co. Ltd. (Madras High Court) The main contention of the learned counsel for the appellant / Revenue is that the Tamil Nadu Government may not be a Public Financial Institution but M/s. Infrastructure Leasing and Financial Services limited is a Public Financial Institution and therefore, the interest payment not […]
Prateek Garg Vs Intelligence Officer (Himachal Pradesh High Court) 1. Both these petitions are being decided by a common order as common questions of law are involved. 2. Petitioners have been booked for offences under Section 132(1)(b)(i) of Central General Goods and Service Tax Act 2017 (for short CGST Act) and Section 20 (xv) of […]
PCIT Vs Indofil Industries Limited (Bombay High Court) The issue herein is regarding disallowance under Section 40(a) (ia) of the said Act for amount of Rs.1,08,00,000/-. The Assessing Officer had noted that Respondent had made a provision for commission for the Chairman and the Managing Director (CMD) of the Company for Rs.1,08,00,000/- at the year […]
Aanchal Mittal Vs Ankur Shukla (Delhi High Court) High Court held that a jurisdiction cannot be vested on a Court by agreement of the parties if that Court inherently lacks jurisdiction. It is evident from the facts of the present case that there is no principal or subordinate office of the LLP in the State […]
ince the plaintiff and defendants are coparcener of the joint Hindu as per Hindu Succession Act as amended in 2005, the daughters are also entitled for getting equal share in the property inherited by their parents. The suit land is inherited by deceased Kachra Bai, as such defendants and plaintiff are entitled to get equal share in the property as per Section 6 of the Hindu Succession Act as amended in 2005.
