In Roshan Sharma v. Assistant Commissioner of Revenue, Calcutta High Court sets aside tax demand, interest, and penalty due to lack of effective opportunity for the Assessee to rebut allegations. Understand the significance of proving movement of goods and services.
Calcutta High Court held that share application money or its repayment does not fall under Section 269SS & 269T, as the same are not loans or deposits, and do not attract penalties under Sections 271D and 271E of Income Tax Act.
Analyzing the Calcutta High Court’s verdict in PCIT vs Sri Manoj Parmar, a case concerning arrears of rent. Detailed examination of the judgment and implications.
Calcutta High Court overturns arbitrary property tax assessment by Kolkata Municipal Corporation. Detailed analysis and judgment inside.
Amirul Islam Vs The State of West Bengal & Ors. (Calcutta High Court) The case of Amirul Islam Vs The State of West Bengal & Ors. in the Calcutta High Court revolves around the cancellation of GST registration under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner, Amirul Islam, challenged the cancellation […]
Explore the detailed judgment of Calcutta High Court regarding the appeal by the Commissioner of Customs against Rajendra Kumar Damani, addressing issues of voluntary statements, burden of proof, and smuggling allegations.
Calcutta High Court ruling questions legitimacy of investments made from share premium without business activity. Details & analysis here.
Calcutta High Court sets aside rejection of appeal due to delay, upholds petitioner’s right to seek condonation under Section 5 of Limitation Act, 1963. Detailed analysis here.
Whether addition made by Assessing Officer under Section 68 was justified, particularly in light of non-response from directors to notices.
Discover the ruling of the Calcutta High Court in the case of Lokenath Construction Private Limited vs Joint Commissioner of State Tax/Revenue and Others, highlighting the importance of proper verification before denying Input Tax Credit.
