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.
Gratuity provision for employees who already retired is an ascertained liability – HC
Assessee contributing to delay in legal proceedings not eligible for remedy – HC
Appellate order passed without reasons for conclusions Not Valid
Deletion of addition based on previous year judgment without recording findings of the issue not allowed
Non submission of available proof by the party will be treated as proof against him: HC
Expenditure on abandoned capital project can be claimed in year of abandoning project
Remuneration to partners cannot be disallowed due to non-filing of reconstituted partnership deed
Whether security provided by government from terrorists liable to SERVICE TAX?
Cross adjustment between CST and State tax allowable, no interest leviable for short payment
Sec. 50C AO must refer the valuation to DVO despite no request by assessee
Share Broking Company can set off loss from speculation trade against gain from delivery trading
Penalty U/s. 271B by ITO exceeding Rs. 10,000 in absence of prior approval of Joint Commissioner not valid
No S. 14A Disallowance without recording dissatisfaction over expense claimed by the Assessee
S. (10(13A) ‘Salary’ does not include commission for Calculation of HRA
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.
