Md. Wasim Vs Bengal Refrigeration and Company (Calcutta High Court) The partnership deed containing the Arbitration Clause has not been disputed by the respondents. It is also not in dispute that it is an unregistered partnership deed. The objection of the respondents is in respect of the bar contained under Section 69 of the Act […]
R. P. Buildcon Private Limited & ANr. Vs Superintendent, CGST & CX (Calcutta High Court) As could be seen from the records placed before this Court, we find that three wings of the same department are proceeding against the appellants for the very same period, i.e. financial years 2017- 2018, 2018-2019 and 2019-2020. The learned […]
West Bengal Power Development Corporation Limited Vs Sical Mining Limited (Calcutta High Court) In this case application under Section 11 of Arbitration and Conciliation Act, 1996 has been filed to appoint the sole arbitrator to decide the dispute between the parties. Learned Counsel for the respondent has raised an objection that no notice making a […]
ACIT Vs LGW Industries Limited & ors. (Calcutta High Court) Hon’ble Division Bench of Calcutta high Court has dismissed the appeal of the department vide its judgment dated 16th September, 2022 in a dispute relating to denial of Input Tax credit due to cancellation of registration of supplier of goods with retrospective effect. Hon’ble single […]
It appears that after completing the assessment the assessing officer addressed the PCIT stating that certain error has occurred in the assessment order and requested him to review the order under section 263 of the Act.
Calcutta High Court held that an arbitrator cannot shun away his responsibilities and leave the work of quantification of awarded interest on chartered accountant. Accordingly, held that arbitration award suffers infirmity.
Dinesh Kumar Goyal Vs Union of India (Calcutta High Court) The Court :- This intra-Court Appeal by the writ petitioner is directed against the order dated 5th September, 2022 in WPO 2442 of 2022. In the said writ petition the appellant had challenged an order passed by the assessing officer under Section 148A(d) of the […]
Calcutta High Court held that cenvat credit of service tax paid to the commission agent is available, as the commission so paid is included in the assessable value of the final product.
AI Champdany Industries Limited Vs Commissioner (Calcutta High Court) Hon’ble Supreme Court in the case of COMMISSIONER OF INCOME TAX VS. MAX INDIA LTD. 2007 295 ITR 282 (SC) had taken note of the fact that Section 80HHC had been amended eleven times and different views existed on the day, when the COMMISSIONER (therein) passed […]
High Court held that reasons provided to the petitioner did not contain any information but it is titled as ‘cash related information detail’ and such information cannot be said to be sufficient for reopening of the assessment.
