Calcutta High Court held that payment made during the course of search cannot be said to be voluntary payment. Such payment made cannot be retained by the department as acknowledgment in GST DRC-04 not given.
Calcutta High Court sets aside an order under Section 74(9) of the GST Act, remanding the case due to proceedings held after the taxpayer’s death. Key implications outlined.
Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral processes and are part of mining operations and hence taxable only from 01.06.2007. No service tax is leviable on such activities prior to the said date.
Explore the Calcutta High Court ruling in Shiva Chemicals & Anr. Vs Assistant Commissioner of Revenue, focusing on Input Tax Credit (ITC) disputes.
Calcutta High Court held that petitioner not put to notice in respect of addition made under section 69A of the Income Tax Act as notice was issued making addition u/s. 68. Accordingly, the same is violative of principles of natural justice.
Calcutta HC rules that the assessee in ‘Education Research And Development Foundation Vs Union Of India’ can deposit less than 20% of disputed tax for a stay of demand.
Calcutta HC invalidates Section 144B assessment order due to insufficient response time given. Court remands case, emphasizing violation of natural justice.
Detailed analysis of Calcutta HC’s judgment in Anup Kumar Agarwal vs Union of India, addressing issues under Sections 148A and 151A of the Income Tax Act, 1961.
Calcutta High Court quashes IT order against Triton Overseas for jurisdictional issues under Section 148A(d). Learn about the Court’s decision and implications.
Read the detailed analysis of ITAT Calcutta decision in CIT vs. Lakshmangarh Estate & Trading Co Ltd regarding disallowance of capital losses on share transactions.
