Principal Commissioner of Customs Vs Akshoy Kumar Ghosh & Sons (Calcutta High Court) This intra-Court appeal filed by the Revenue is directed against the order dated 01.12.2022 passed by the learned Single Judge in WPA 26090/2022. By the said order the learned Single Bench directed the Chief Principal Chief Commissioner of Customs to appoint another […]
PCIT Vs Karan Polymers Pvt. Ltd (Calcutta High Court) Short issue involved in the instant case is whether assumption of jurisdiction by PCIT under Section 263 of the Act was justified. The learned Tribunal noted that the issue based on which the PCIT assumed jurisdiction under Section 263 of the Act was the very same […]
Calcutta High Court held that adjusting repair and maintenance charges as well as Municipal Taxes against rent payable without specific agreement between landlord and tenant to do so is unjustifiable.
Soumyendra Nath Banerjee Vs Union of India (Calcutta High Court) Calcutta High Court didn’t entertained the writ petition under Article 226 of the Constitution of India as efficacious alternative remedy of appeal before the Appellate Authority under section 25 of PMLA Act, 2002 available. Facts- The petitioner is aggrieved by an order of provisional attachment […]
Calcutta High Court held that computation of award amount without multiplying the amount with the multiplier 13 is unjustifiable.
GST order dated 3rd August, 2022 is quashed on the ground that the same has been issued in the name of a dead person.
Calcutta High Court held that invocation of revisional jurisdiction by PCIT u/s 263 of the Income Tax Act ignoring the order passed u/s 153A of the Income Tax Act as immaterial and irrelevant unjustified.
Calcutta High Court held that by availing only 85% of credit on common input service, obligation under rule 6(2) of Cenvat Credit Rules, 2004 (CCR) is fulfilled.
Calcutta High Court held that mere usage of foreign word does not make it automatic to fall within the ambit of an international transaction.
J. K. Jain Buildtech India Pvt. Ltd. Vs Assistant Commissioner (Calcutta High Court) The principal ground on which the petitioner was defeated before the appellate authority was that the petitioner could not produce the relevant invoices in physical form. Mr. Sandip Choraria, learned counsel appearing for the petitioner referring to Rule 138A of the Central […]
