Courts: Andhra Pradesh High Court
Find latest Andhra Pradesh High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law and other taxation and commercial matters.
Section 11A mandatory for recovering refund granted pursuant to the order which subsequently declared as unsustainable – HC
Duty paid under mistake of law can be recovered only by resort to provisions of Section 11B
If department alleges collection of taxes, then burden to prove the same also lies on it
Excise: Extended period can be invoked only if there is suppression of material facts, collusion or any wilful mis-statement
Cutting of jumbo rolls into smaller sizes and printing on them does not amount to manufacture
Mere Cutting of jumbo roll of paper into smaller size is not Manufacture: HC
In case of covered matter Tribunal can waive Pre-Deposit condition: HC
In case of doubt on dutiability of goods, extended period of limitation cannot be invoked
AP HC on Sales Tax on Goods moved from one state to other for execution of work contract
If marks are not affixed on goods then it cannot be said that brand-name has been affixed
Rejection of claim raised in return of income ipso-facto not attract levy of penalty U/s. 271 (1) (c)
No Penalty for mere Treatment of Capital Gain on Sale of Agricultural Land as Business Profit by AO
Single Centering & shuttering material used in construction can be treated as plant
Input credit not allowed if Final Product exempt from Tax and such duty cannot be refunded
Andhra Pradesh High Court judgments and orders cover important taxation, commercial, corporate and regulatory disputes. This TaxGuru page compiles Andhra Pradesh High Court case laws concerning Income Tax, GST, Customs, input tax credit, refunds, tax demands, reassessment, penalties, Company Law and other legal matters. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use the collection to research judicial precedents and follow developments affecting taxation and business. TaxGuru publishes recent and significant earlier Andhra Pradesh High Court decisions with summaries and analysis explaining important issues and legal principles. This page provides a convenient resource for readers researching tax, corporate, commercial and regulatory litigation before the Andhra Pradesh High Court.
