Calcutta High Court has held that the denial of Input Tax Credit (ITC) to the recipient without due investigation of the supplier cannot be sustained. The ruling highlights the importance of conducting proper inquiries before reversing ITC claims.
Calcutta High Court sets aside an assessment order after the death of the noticee prior to the initiation of proceedings under Section 148A(b) of IT Act.
The Calcutta High Court dismisses writ petitions challenging preliminary reports issued by the Deputy Commissioner of State Tax in a tax investigation case.
Explore the recent Calcutta High Court judgment on IGST exemption for Citibank credit card loans. Analysis of the loan, credit card services, and implications for borrowers.
Explore the PCIT Vs Goutam Chakraborty case where Calcutta High Court dismisses revenue’s appeal, upholding the deletion of additions under section 69A for seized gold.
In present facts of the case, the Hon’ble High Court quashed the proceedings under Section 385 of IPC pertaining to extortion as in the present case, the petitioners acted as per the agreement between the parties to demand their legitimate dues.
Calcutta High Court’s ruling in Sushil Jaiswal Vs Union of India – order under Section 148A(d) set aside due to denial of personal hearing violating principles of natural justice.
Gemini Overseas Limited filed a writ petition challenging the order passed under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner contended that the order was passed without approval from the “Specified Authority” as required under Section 151(ii) of the Income Tax Act, 1961.
A noteworthy ruling from the Calcutta High Court upholds a preliminary report issued by the Deputy Commissioner of Revenue in the case of non-filing of an objection by Jac Olivol Products Private Limited, shedding light on critical nuances of the WBGST Act.
Calcutta High Court allows re-hearing and extension to file objections in a case concerning Section 24 of the Prohibition of Benami Property Transaction Act. The decision provides an opportunity for a more detailed review of the law.
