Calcutta High Court

Extend GST Registration time for delay due to unavoidable circumstances: HC

MGI Infra (P.) Ltd. Vs Assistant Commissioner, State Goods & Service Tax (Calcutta High Court)

Although the petitioner enjoys provisional registration, the final registration could not have done as the office of the petitioner is located at a very remote area. Such area had faced various political problems over a considerable period of time, preventing the petitioner from taking appropriate steps with regard to obtaining of final r...

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Failure to issue Notice U/s. 143(2) vitiate reassessment proceedings

PCIT Vs Oberoi Hotels Pvt. Ltd. (Calcutta High Court)

1. Whether the failure to issue a notice under Section 143(2) of the Act in course of reassessment proceedings would vitiate the reassessment proceedings altogether? 2. What is the effect in view of Section 292BB of the Act when a notice under Section 143(2) of the Act is not issued at all?...

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HC grants Bail to Person accused of GST Evasion by issuing Fake Invoices

Sanjay Kumar Bhuwalka Vs Union of India (Calcutta High Court)

Petitioner Shri Sanjay Kumar Bhuwalka and Neeraj Jain were arrested on 12.05.2018 due to their involvement in the business of generating and selling of fake tax invoices to various entities without supplying the underlying goods or services, thereby facilitating irregular availment and utilization of input tax credit by such entities to w...

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Donation by a Trust to other Trust with Similar object allowable

CIT Vs ST. Joseph Convert Chandannagar Educational Society (Calcutta High Court)

CIT Vs ST. Joseph Convert Chandannagar Educational Society (Calcutta High Court) The Revenue seeks to question the propriety of an order passed by the Appellate Tribunal which has allowed donations to be made by the assessee charitable trust to another charitable trust. According to the Revenue, Sections 11 to 13 of the Income Tax Act, [&...

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HC confirms addition based on Bogus Balance Sheet submitted with Bank: Instruct ICAI to take action against erring CA

Binod kumar agarwala Vs Commissioner of income tax (Calcutta High Court)

Whether any addition to income can be made on the basis of balance-sheet and profit and loss accounts certified to have been prepared on estimate basis to avail bank loan and having no relation with the actual?...

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Building under construction cannot be taxed as deemed let out property

CIT Vs M/s. National Engineering Industries Ltd. (Calcutta High Court)

Building being under construction during relevant previous year, the same could not be taxed applying provision of Section 23(1)(c) of Income Tax Act, 1961. ...

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Authorities have right to ask about inclusion of GST in Tender Price

Kakali Bera Vs. Union of India (Calcutta High Court)

Kakali Bera Vs. Union of India (Calcutta High Court) Tender process initiated by the tender notice dated April 27, 2017 is under challenge in the present writ petition. The petitioners were admittedly found to be technically qualified and their financial bids were opened. At the initial stage of the financial bid, the petitioners were dec...

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Calcutta HC upheld vires of Sections 7, 8 and 9 of IBC, 2016

Akshay Jhunjhunwala & Anr. Vs Union of India (Calcutta High Court)

Akshay Jhunjhunwala & Anr. Vs Union of India (Calcutta High Court) The petitioners have assailed the vires of Sections 7, 8 and 9 of the Insolvency and Bankruptcy Code, 2016. Learned Senior Advocate appearing for the petitioners has submitted that, the second respondent is a corporate debtor in respect of whom a proceeding under the [...

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Assessee entitled for Deduction U/s. 80GGB first time claimed before CIT(A) related to donation to political parties

CIT Vs. Britannia Industries Ltd. (Calcutta High Court)

Where assessee made donation to political parties, same was not claimed as a deduction nor claimed by filing a revised return nor made a claim before the AO but same was claimed first time before the CIT(A), assessee was entitled to deduction....

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HC on Validity of Service of notice by post, in person and then by affixture

Success Tours & Travels (P) Ltd. & Anr. Vs. ITO & Ors. (Calcutta High Court)

Service by post, which had been returned with the endorsement addressee not found, followed by an attempt at personal service and subsequent affixture would constitute substantial compliance of sec­tion 282 ...

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