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.
Issue of perversity of findings could by itself come within the ambit of a substantial question of law
Income from share transactions of the partners cannot be assessed as those of the firm acting as broker of Partners
A notice issued on a non-existent person is void. The fact that the assessee has filed a return in response to the notice makes no difference
Exemption under s 11 to charitable trust, if it acquires tenancy right in respect of some immovable property owned by a different person
Allowability of Foreign Tour expenses of wife of Managing Director
Views expressed by smaller bench of a SC in case of Azadi Bachao Andolan on tax avoidance are binding on the HC
Whether disallowance of loss on account of purchase and resale of UTI units should be restricted to the extent of dividend brought to tax by the AO
Allowability of Unfunded actuarial liability for pension in respect of employees payable till death
Guaranteed amount paid to any non-resident sports association in relation to any match played in India liable to withholding tax
Under Explanation to section 73 of Income Tax Act, 1961 even delivery-based loss on shares is “speculation” loss
Interest paid by a branch of a Foreign Bank to its Head Office is deductible in the hands of the branch
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
Appellate Court bound to accept statement of judges recorded in their judgment
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
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.
