Courts: Calcutta High Court
1,642 articlesIncome Tax

Income Tax
Guaranteed amount paid to any non-resident sports association in relation to any match played in India liable to withholding tax
Income Tax

Income Tax
Under Explanation to section 73 of Income Tax Act, 1961 even delivery-based loss on shares is “speculation” loss
Income Tax

Income Tax
Interest paid by a branch of a Foreign Bank to its Head Office is deductible in the hands of the branch
Income Tax

Income Tax
Order passed by the Tax Officer after applying the AAR ruling in petitioner’s own case cannot be revised by the Commissioner based on some other AAR
Company Law

Company Law
Appellate Court bound to accept statement of judges recorded in their judgment
Company Law

Company Law
Fetter on an executing court to not go behind decree is not placed on a Company Judge assessing a creditor’s winding-up petition founded on a decree
Income Tax

Income Tax
Suo moto transfer of case by one Assessing officer to another is illegal – Kolkata High Court
DGFT

DGFT
DGFT – High Court allows benefit of 0% duty of customs under EPCG Scheme
Income Tax

Income Tax
TRO may enquire in respect of benami property for recovering the outstanding demand of the assessee
Income Tax

Income Tax
Mere family connection cannot be a ground for transfer of cases
Income Tax

Income Tax
In cases of a group, coordinated investigation is a relevant ground for transfer of its case under section 127 of IT Act
Company Law

Company Law
Dues of Petitioning creditor relating to period beyond scheme under implementation by Board and not forming part of scheme, bar u/s. 22(1) of SICA does not apply
Income Tax

Income Tax
Whether There Is A Direct Conflict Of Decisions Delivered By Division Bench?
Income Tax

Income Tax
