Courts: Calcutta High Court
1,636 articlesFema / RBI

Fema / RBI
Repatriation of sale proceeds of export expiry with statutory period of six months
Excise Duty

Excise Duty
Central excise cannot move against legal heirs of a deceased person to recover penalty
Income Tax

Income Tax
ITAT adopted findings of CIT(A) as its own – HC held order is without application of mind
Income Tax

Income Tax
Grounds on which transfer of Income Tax assessment records/jurisdiction can be challenged
Income Tax

Income Tax
Granting opportunity of cross-examination of concerned person mandatory
Income Tax

Income Tax
Calcutta HC set-aside demand order passed without disposing stay petition
Income Tax

Income Tax
ITATs can allow ground which was not taken before CIT(A) & Assessing Officer
Goods and Services Tax

Goods and Services Tax
HC directs AO to issue fresh SCN with an open mind without pre-deciding any issue
Income Tax

Income Tax
PCIT cannot invoke revisionary jurisdiction if AO conducted proper enquiry
Goods and Services Tax

Goods and Services Tax
Calcutta HC order refund of excess VAT paid which was accepted by department in Form 27
Goods and Services Tax

Goods and Services Tax
HC allows rectification of GSTR-1 as entries mistakenly shown in B2C instead of B2B
Income Tax

Income Tax
HC dismissed writ filed against Penalty Order without filing any appeal against Assessment order
Income Tax

Income Tax
Reassessment beyond six years is barred by Limitation & is invalid
Income Tax

Income Tax
