Analysis of C & E Limited Vs PCIT case on disallowance of deduction u/s 80IC in subsequent years. Examining the legality & Calcutta High Court’s decision.
Explore the Tata Steel vs Union of India case in the Calcutta High Court that addresses whether quasi-judicial authorities can issue non-speaking orders. This judgement holds significance for matters related to GST, income tax, and similar acts.
Analysis of Calcutta High Court’s direction to Sunshine Enterprise regarding execution of Government contracts without updating Schedule of Rates (SOR) for GST.
Calcutta High Court held that as and when statement from the third party recorded under section 108 of the Customs Act is relied upon then the opportunity of cross-examining such person is necessary to be given to the assessee.
The petitioner filed an application for stay of an arbitral award passed by the West Bengal State Micro Small Enterprises Facilitation Council.
Calcutta High Court held that charges under section 24 of the Prevention of Money Laundering Act, 2002 towards any knowledge of committing crime of the money used is obtained by fraudulent means cannot be pardoned before a full-fledged trial.
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.
