Courts: Calcutta High Court
1,637 articlesIncome Tax
Income Tax
Section 269SS & 269T Not Applicable to Share Application Money; No Penalty Under Section 271D or 271E
Corporate Law
Corporate Law
Upholding Fairness: Calcutta HC Affirms Jurisdiction in Contractual Matters with Public Bodies
Corporate Law
Corporate Law
Kolkata HC Sets Aside Tribunal’s Arbitrary Annual Property Tax Valuation
Goods and Services Tax
Goods and Services Tax
Procedural Lapses in SCN: Calcutta HC restores GST Registration
Custom Duty
Custom Duty
Case Analysis: Burden of Proof in Customs Law – Commissioner of Customs vs. Rajendra Kumar Damani
Income Tax
Income Tax
High Share Premium Receipt Without Business Activity: HC Confirms Addition
Goods and Services Tax
Goods and Services Tax
GST Appellate Authority can Condone Delay beyond Prescribed Limitation Period
Income Tax
Income Tax
No Section 68 addition merely for non-response from directors to notices
Goods and Services Tax
Goods and Services Tax
Once tax is paid No Recovery Proceedings Against Recipient Without Inquiry with Supplier
Goods and Services Tax
Goods and Services Tax
GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason
Goods and Services Tax
Goods and Services Tax
Expiry of waybill: No penalty if no intention to evade tax
Goods and Services Tax
Goods and Services Tax
Appellate Authority can condone delay in Filing GST Appeal beyond limitation period: Calcutta HC
Income Tax
Income Tax
Addition u/s 68 was justified as assessee’s failed to establish genuineness of transaction with cogent and credible evidence
Corporate Law
Corporate Law
