Courts: Calcutta High Court
1,636 articlesIncome Tax
Income Tax
Assessment Order passed without considering objection against section 148A(b) Notice is invalid
Income Tax
Income Tax
Amount shown in 26AS only should be taken into consideration instead of TDS certificate: HC
Income Tax
Income Tax
HC set-aside Section 147 proceeding as it was initiated without considering objection of Appellant
Goods and Services Tax
Goods and Services Tax
Delay & laches not to be calculated solely by length of time taken by party to approach legal forum
Income Tax
Income Tax
Section 12AA Registration of Trust cannot be cancelled if objects & Activities are charitable
Goods and Services Tax
Goods and Services Tax
Mere use of term ‘mens rea’ not establishes willful attempt to evade tax
Goods and Services Tax
Goods and Services Tax
Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective effect
Income Tax
Income Tax
Tax authorities can initiate afresh proceeding if earlier proceeding was invalid
Goods and Services Tax
Goods and Services Tax
HC Stays Garnishee Order under GST as 50% of demand already been recovered
Corporate Law
Corporate Law
Initiation of criminal proceeding without sanction order from commissioner is unsustainable
Income Tax
Income Tax
Addition for Non reconciliation of purchases with GSTR-1 – HC set-aside order
Corporate Law
Corporate Law
Order passed without considering recorded unretracted statements is untenable
Service Tax
Service Tax
Increased service tax rate under composition not affect pending contracts
Corporate Law
Corporate Law
