Courts: Calcutta High Court
Find latest Calcutta High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax, business and legal matters.
Section 263 revision quashable if assessee duly produced all necessary details: HC
Arbitrator assigning other person for interest quantification is against principle of natural justice
Denial of personal hearing & cross-examination violates principles of natural justice
Cenvat credit available on service tax paid to commission agent
Retrospective amendment will not attract provisions of Section 263
HC quashes Section 148A order for not-providing sufficient information
Goods in transit cannot be detained for e-way bill expiry if no intent to evade Tax
Custom: Even a partial prohibition will not prevent release of goods provisionally
Accommodation entries- Bogus Billing- Shell Companies – HC upheld addition
Receipt not in character of Income to not form part of book profit under Section 115JB
Reassessment is invalid in absence of valid notice
Disallowance u/s 40(a)(i)/ 40(a)(ia) unsustainable as amount not claimed as revenue expenditure
Remedy for withholding of Duty drawback & IGST/unutilized ITC by tagging as Risky Exporter
GST: HC cannot act as a fact finding & verification authority
Calcutta High Court judgments and orders provide important precedents across taxation, corporate, commercial and other areas of law. This TaxGuru page collects Calcutta High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, banking, reassessment, penalties, recovery and procedural issues. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this category to research relevant High Court decisions and follow developments in tax and commercial jurisprudence. The collection includes recent judgments as well as significant earlier Calcutta High Court rulings published on TaxGuru. Case summaries and analysis assist readers in understanding the issues before the Court, the legal principles applied and the implications of important judicial decisions.
