Sponsored
    Follow Us:

All High Courts

Money or payment received in trust and in fiduciary capacity, should not be treated as income

November 14, 2018 1857 Views 0 comment Print

CIT Vs Society for Indian Automobile Manufactures (Delhi High Court) Ministry had sanctioned Rs.1,474.10 lacs ( including cost of land) for setting up Model Inspection & Certification Centres. The respondent/assessee was to execute this project for and on behalf of the Ministry. The amount received was in form of a financial sanction and not a […]

Goods seized as were not accompanied by E-way bill; HC allows release on furnishing security

November 14, 2018 912 Views 0 comment Print

Abhay Traders Vs. State of U.P. & Ors (Allahabad High Court) The goods of the petitioner in transportation along with the vehicle was seized under section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 on 2-6-2018 for the reason that they were not accompanied by the E-way bill. The submission of learned […]

RTI not applicable to non-governmental religious institutions

November 14, 2018 10560 Views 0 comment Print

Religious institutions like temples, churches, mosques, which were not financed/funded by government did not fall within the purview of Right to Information Act, 2005. However, it is desirable to amend the Act at least to bring in its fold all the registered temples/institutions having income over and above a particular limit, to furnish information so as to have a greater vigil with respect to utilization of the monies, conducting affairs transparently and to achieve the objects of the RTI Act.

Central Excise and Service Tax Audit for pre GST period | section 174(2)

November 13, 2018 5664 Views 0 comment Print

Suresh Kumar Singhal Vs Union of India (Rajasthan High Court) Provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of section 174 […]

Payment of Interest on delayed GST Refunds; HC directs to file representation to Adjudicating Authority

November 12, 2018 1854 Views 0 comment Print

Explore the Apar Industries vs UOI case on GST refund interest. Petition challenges non-payment of interest on granted refund. High Court directs adjudication. Key details here.

Lvey of IGST in Imports under Advance Authorisation valid & Constitutional

November 12, 2018 6798 Views 0 comment Print

M/s. Vedanta Limited Vs. Union of India (Madras High Court) Writ Petition was filed by the Petitioner seeking inter-alia that the conditions S.No. 2(c) of Notification No 79/2017-Customs dated 13th October, 2017 is inter alia arbitrary, unconstitutional and violative of Article 14 of the Constitution of India and quash the same. that paragraph 1 of […]

Making of a statutory claim U/s. 54/54F cannot be said to be concealment of particulars of income

November 12, 2018 1557 Views 0 comment Print

CIT Vs D. Harindran (Madras High Court)  The learned Appellate Tribunal held that the respondent assessee had furnished all details of sale and purchase of the Injambakkam property and had claimed deduction under Section 54/54F of the 1961 Act. After careful perusal and analysis of Section 271(1)(c) of the 1961 Act, the Appellate Tribunal found, […]

GST cannot be Deducted from Salary of Employees employed through UPNL

November 12, 2018 5319 Views 0 comment Print

Kundan Singh Vs State & others (Uttarakhand High Court) Salary is the property within the meaning of Article 300-A of the Constitution of India. No GST or Service Tax can be deducted from the salary of the petitioners without any authority of law. It is reiterated that the Principal Employer is the State Government. The […]

Proportionate addition of deemed dividend considering percentage of shareholding in borrowing company

November 11, 2018 1587 Views 0 comment Print

Delhi ITAT has allowed the proportionate allocation of deemed dividend on the basis of the shareholding of the borrowing company. We find this Judgment to be wholly inapplicable to the facts of the present case as in the facts of this decision, both the shareholders were holding more than 10% in the lending company and more than 46% in borrowing company.

TP: Mere dispute on exclusion / inclusion of comparables to determine ALP not necessarily give rise to substantial questions of law

November 11, 2018 879 Views 0 comment Print

Pr. CIT Vs M/s TIBCO Software (India) Pvt Ltd (Bombay High Court) Any inclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower authority took into account irrelevant consideration or excluded relevant factors in the ALP […]

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031