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Allahabad High Court

Royalty payments subjected to service tax, cannot be subjected to VAT or sales tax

June 4, 2024 774 Views 0 comment Print

Explore the Allahabad High Court judgment on VAT exemption for franchise agreements vs transfer of rights. Detailed analysis and conclusions provided.

Excise Law: Option once exercised for a financial year, cannot be withdrawn midway

June 4, 2024 405 Views 0 comment Print

Analysis of Raman Ispat Pvt Ltd Vs Cce Meerut case from Allahabad High Court. Once opted, excise duty payment method for a financial year cannot be changed midway.

Allahabad HC Dismisses Writ Petitions Against CBIC’s Date Extension Notification

June 3, 2024 3561 Views 0 comment Print

Read the detailed analysis of the Allahabad High Court’s dismissal of writ petitions challenging CBIC’s date extension notification under Section 168A for FY 2017-18.

Allahabad HC to hear Case on GST Search Discipline & Coercive Tax Recovery

June 1, 2024 762 Views 0 comment Print

Analysis of Gallantt Ispat Limited vs Union of India case in Allahabad HC, focusing on tax recovery and investigation guidelines.

Allahabad HC explains Section 148A Pre-Condition for Reassessment initiation

May 31, 2024 1059 Views 0 comment Print

Allahabad High Court discusses amendments to the Income Tax Act regarding reassessment proceedings, emphasizing the authority’s discretion in initiating proceedings.

Allahabad HC: Rs 50k Fine for False Affidavits in Widow’s Property Case

May 28, 2024 639 Views 0 comment Print

Allahabad High Court imposes Rs 50k penalty for submitting false affidavits to acquire widow’s property. Detailed analysis of Santosh Kumar And 2 Others Vs Board of Revenue.

GST Appeal Shouldn’t Be Dismissed Solely for Late Certified Copy Submission

May 28, 2024 771 Views 0 comment Print

Read about the dismissal of Enkay Polymers’ appeal by the Allahabad High Court due to non-filing of a certified copy of the order within the time limit, and the subsequent quashing of the order with directions for a re-hearing.

Place of residence in PAN details is decisive for jurisdiction: Allahabad HC

May 28, 2024 768 Views 0 comment Print

Allahabad High Court determines jurisdiction in faceless assessments based on the assessee’s PAN residence. Learn about the implications and court ruling.

Finance Act 1994 Limitation Prevails Over Limitation Act: Allahabad HC

May 27, 2024 537 Views 0 comment Print

Analysis of Allahabad High Court judgment on limitation period prescribed in special statutes versus the Limitation Act.

IBC Section 14 Moratorium Applies Only to Corporate Debtor, Not to Directors Liability

May 25, 2024 777 Views 0 comment Print

Regarding Section 14 of the IBC, court clarified that moratorium only applies to corporate debtor, not to natural persons like directors for their vicarious liability.

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