Basic grievance of the Petitioners are that their bills for export of onions were prior to issuance of notification dated 14th September, 2020 whereby export of onions has been prohibited; yet those are not being permitted to be exported.
Confederation of GST Professionals and Industries Vs Union of India (Bombay High Court) CGPI had filed writ petition for extension of due date of GSTR 9 and 9C before Bombay high court and Honorable High Court has fixed next hearing on 27th October, 2020. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Heard learned Sr. […]
Merely pointing out to a source and the source admitting that it has made the payments is not, sufficient to discharge the burden placed on the assessees by Section 68 of the said Act. If this were so, then, it would be sufficient for assessees, to simply persuade some credit- less person or entity to own up having made such huge payments and thereby evade payment of property tax on the specious plea that the Revenue, can always recover the tax from such credit- less source, if possible.
The issue under consideration is whether the assessment order u/s 143(3) made by the AO in clear breach of the mandatory provisions of Section 144C is merely erroneous or is void ab initio?
The issue under consideration is whether the AO’s order for rejecting the application for issuance of a certificate for lower deduction or nil deduction u/s 197 is justified in law?
Asian Satellite Broadcast Pvt. Ltd. Vs. ITO (Bombay High Court) From the reasons recorded, order rejecting objections of the petitioner and the reply affidavit of respondent No.1 in the present proceeding, it is clearly discernible that the basis for re-opening of assessment was the two letters of departmental authorities dated 29.02.2018 and 29.03.2018. Though petitioner […]
The issue under consideration is whether the payments made to C & F agents which is outright reimbursement of freight charges having no element of profit is liable to deduct tax at source under Section 194C of IT Act?
The issue under consideration is whether Compensation will be levied on to the builder as per RERA if there is a delay in handing over the possession to the purchaser?
State Bank of India Vs. Vineet Agrawal (Bombay High Court) we are of the considered opinion that no reasonable view can be taken that there was failure on the part of the petitioner to disclose fully and truly all material facts necessary for its assessment for the assessment year 1990-91. If that be so then […]
Pimpri Chinchwad Municipal Corporation Vs Sarang Yadwadkar and Ors. (Bombay High Court) 1. The situation in Maharashtra, because of the pandemic, continues to be grim. Normal functioning of the Courts is yet to be restored. The litigant public may not suffer for no fault on their part. In such view of the matter, we consider […]
