Courts: Calcutta High Court
Find latest Calcutta High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax, business and legal matters.
S. 194H Discount by telecom companies to distributors on recharge coupons is commission, liable for TDS: HC
Bad debts can be claimed in subsequent assessment years even if bad debts w/off in earlier years – HC
Section 2(22)(e)- Deemed Dividend- Only Payment out of Accumulated Profit covered
Income from business of letting of property taxable as Business Income
ALP not to be computed if transaction is not with associated enterprise
AO cannot refer to DVO u/s 55 when valuation made by the registered valuer was on higher side
Trade discount quantified subsequent to clearance is an admissible deduction from transaction value – HC
Disclosure of Income after Search at sister concerns office cannot be called voluntary
Alternative Remedy is a Bar to invoke extraordinary powers under Article 226
Depreciation allowable for suspended period of business for reasons not attributable to Assessee
Mere Frequency of transactions in shares did not determine nature of transaction
Delay in appeal filing not maintainable without sufficient reasons of delay: HC
Burden of proof on assessee to prove creditworthiness & genuineness of creditors: HC
Amount paid to authorized dealer for protection from foreign exchange rate fluctuation is revenue expenditure
Calcutta High Court judgments and orders provide important precedents across taxation, corporate, commercial and other areas of law. This TaxGuru page collects Calcutta High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, banking, reassessment, penalties, recovery and procedural issues. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this category to research relevant High Court decisions and follow developments in tax and commercial jurisprudence. The collection includes recent judgments as well as significant earlier Calcutta High Court rulings published on TaxGuru. Case summaries and analysis assist readers in understanding the issues before the Court, the legal principles applied and the implications of important judicial decisions.
