S. D. Enterprises Vs Assistant Commissioner (Calcutta High Court) Petitioner submits that since the petitioner has approached the appellate authority under the statute and has complied with the provisions regarding deposit of a portion of the disputed amount of tax, the respondent authorities could not have debited the aforesaid amount from the electronic credit ledger […]
Golden Goenka Commerce Pvt. Ltd Vs PCIT (Calcutta High Court) By these writ petitions, petitioners have challenged the impugned orders of transfer of petitioners’ income tax file from Kolkata to Lucknow under Section 127(2) of the Income Tax Act, 1961. It is the case of the petitioner that before passing the impugned order of transfer […]
Held that intention of the parties to have their disputes arbitrated and that the same is paramount even where the dispute resolution clauses are vaguely worded or where there is an ambiguity in choice of the mechanism to be adopted.
PCIT Vs Burdwan Development Authority (Calcutta High Court) On perusal of the order passed by the tribunal HC find that the tribunal has rightly taken note of the legal position and granted relief to the assessee. Apart from that, the tribunal has also noted the factual position and relevant details were called for. The assessing […]
Jyoti Commotrade Private Limited Vs State of West Bengal (Calcutta High Court) Admittedly, the allegations relate to transactions pertaining to financial year 2017-2018 and accordingly by a notice dated October 22, 2021 the alleged claim of input tax credit to the tune of Rs.71,23,836.66 paisa each under CGST/SGST head had been disallowed. If that is […]
Smt. Sandipa Gupta (Bhowmick) @ Sandipa Bhowmick Vs Sri Suraj Gupta (Calcutta High Court) Admittedly, the husband has filed a Matrimonial Suit against the petitioner/wife for divorce on the ground of cruelty. The wife is now residing with her widow mother at Siliguri which is at a distance of more than 100 kilometers from Coochbehar. […]
PCIT (TDS) Vs Nirmal Kumar Kejriwal (Calcutta High Court) The first objection raised by the assessee was that the tax collected at source is applicable on raw timber which mean timber logs that is obtained from the forest produce. Apart from that they had stated that they were trading in processed wood which are imported […]
GST demand Recovery without giving any opportunity to petitioner to file statutory appeal which is mandatory before initiating any recovery proceeding is clear violation of Section 78 of GST Act.
Renu Devi Banka Vs Union of India (Calcutta High Court) By this writ petition, petitioners have challenged the impugned show-cause-notice dated 3rd February, 2022 issued by the Special Director, Directorate of Enforcement, Adjudicating Authority, Chandigarh, against the 24 persons who are third parties/ noticees and none of them are the petitioners in this Writ Petition […]
CIT Vs ITC Limited (Calcutta High Court) Whether on the facts and in the circumstances of the case the Ld. Tribunal has erred in law in allowing the claim of the assessee for deduction under Section 80IC of the I.T. Act, 1961, amounting to Rs.72,21,948/- by disregarding that the captive undertaking is not entitled to […]
