In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can’t be released via writ petition, invoking sub-section (6) of Section 67 CGST Act.
Calcutta High Court quashes assessment order against deceased Satish Agarwal. Full text judgment included. Analysis and conclusion provided.
Calcutta High Court ruling states payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the Income Tax Act.
Calcutta High Court held that Held that there cannot be enhancement of compensation amount in an appeal filed by the insurance company challenging the compensation granted by the learned Tribunal in the absence of cross-objection of the claimants.
Learn how Calcutta High Court ruled on adjournment for Show Cause Notice proceedings under GST. Analysis of Pioneer Co-Operative case and implications discussed.
Read about the Calcutta High Court’s decision to uphold the deletion of share capital addition under Section 68 of the Income Tax Act, as identity, creditworthiness, and genuineness of transactions were established.
Calcutta High Court dismisses PCIT’s appeal, reaffirming that the least complex party should be the tested entity in transfer pricing transactions, citing relevant precedents.
Read the detailed analysis of Adani Wilmar’s eligibility for incentives under West Bengal’s industrial scheme post GST, as per Calcutta High Court judgment.
Analysis of Tiwari Furniture Vs State of West Bengal: Court allows writ petition against detention under 129 GST due to tax already paid & Rule 138A compliance.
In a landmark ruling, the Calcutta High Court exempts tea saplings from Bengal Agricultural Income Tax Act. Learn the detailed analysis of Gouranga Parbati Tea Co. Pvt. Ltd. Vs. Agricultural Income Tax Officer & Ors.
