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.
Assessee’s AO cannot question Creditor’s Income Tax Return instead he should inquire with creditor’s AO
Employees’ PF/ ESI contribution covered by Sec. 43B and allowable if paid before ROI
Limitation period does not apply to withholding tax proceedings – Calcutta HC
Merely because assessee does not produce copy of agreement to AO but does so before CIT(A), ITAT cannot delete relief granted by CIT(A)
Appellate authority has every right to remand a matter on a specific point if the mistake of the authority below is limited to that very point and, in such a situation, there is no necessity to pass an order of a fresh assessment on all points
Supply of food and beverage, in sealed containers to international airlines leaving India, amounts to exports within the meaning of Sec 80HHC
Assessee liable to pay interest under s 234B and 234C on the tax payable on book profits computed under s 115J, notwithstanding the fact that it was a deemed profit
When the disputed issue is decided by the Apex Court, the proceeding initiated u/s 263, against the deduction wrongly claimed by the assessee and allowed by the AO, cannot be said to be an invalid stating that there were two opinions available
Assessee can claim lower of depreciation or business loss as claimed in the books of account for the preceding year while computing book profits u/s 115J
Benefit of s 43B(a) cannot be denied to the assessee on the ground that the excise duty was paid in advance in accordance with the mercantile system of accounting
Penalty can be levied for Non Furnishing of correct particulars of income
Gratuitous Loan by Company in return to an advantage conferred upon the company by such share holder not Deemed Dividend
Whether when no application for additional evidence is made, ITAT should even then consider the additional evidence while deciding the appeal?
Proceeding u/s 263 initiated on the basis of existing circular which conflicts with views of High Courts or Supreme Court not sustainable
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.
