Courts: Calcutta High Court
1,636 articlesIncome Tax

Income Tax
When a receipt is not in the character of income it cannot form part of book profit U/s. 115JB
Income Tax

Income Tax
Gift deed not invalid only because it was registered after death of donor
Goods and Services Tax

Goods and Services Tax
GST Tran-1 directory not mandatory, Centre-State seeks time to counter: Calcutta HC
Service Tax

Service Tax
Reimbursements on electricity expenses from occupants chargeable to Service tax
Income Tax

Income Tax
Only Advocates are authorized to plead and argue on behalf of litigants before court of law
Income Tax

Income Tax
Prosecution proceedings justified on failure to disclose foreign bank accounts under Black Money and Imposition of Tax Act, 2015
Goods and Services Tax

Goods and Services Tax
GST TRAN-2 – Calcutta High Court allows revision
Goods and Services Tax

Goods and Services Tax
Reasonable opportunity to rectify Tran-2 should be allowed
Income Tax

Income Tax
Sec. 154 rectification can be invoked in case order of assessment inconsistent with a binding precedent.
Service Tax

Service Tax
Service Tax Audit is Primafacie Permissible even under GST Regime
Income Tax

Income Tax
Assessment cannot be completed on the basis of past Incident
Income Tax

Income Tax
Non-issuance of notice U/s. 143(2) & Applicability of section 292BB
Income Tax

Income Tax
Section 234B / 234C interest on income arising from retrospective operation of any statute, decision etc.
Goods and Services Tax

Goods and Services Tax
