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.
In calculation of allowable remuneration Profit means profit as per P/L a/c
Winding up petition may be rejected for non quantification of Debt
No Condonation of delay if same is because of laches /negligence on the part of dept officials
Company court cannot disturb earlier finding as to nature of debt during winding-up proceedings
Expense on Foreign Tours not out of business exigency not allowable
Calcutta HC strictures CLB member for ‘copy and paste disease’, ‘non-application of mind
HC Rejects Winding up Petition as serious dispute existed on amount due from company to petitioner
Equipment belongs to vendor imported in India cannot be transferred to other on winding up of company
Damage for unauthorized trademark use can be claimed only on submission of proof of damage
No proceedings can be brought against a nonexistent person either natural or artificial
S. 40(a)(ia) Amendment to give extended time for TDS payment is retrospective
AO based on the report of the Inspector without giving an opportunity to the assessee to explain the alleged information, is not correct
Different business of the assessee can not be considered separately for the purpose of calculating the deductions under Section 80 HHC of the Act
Court order sanctioning a scheme of amalgamation or demerger is an instrument and conveyance liable to stamp duty
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.
