Calcutta High Court held that TDS u/s 194H is not deductible on trade discounts given by the newspaper companies to Indian Newspaper Society (INS) accredited Advertising Agents.
In a recent judgement, Calcutta High Court affirmed that an order under Section 148A(d) of the Income Tax Act is not a final assessment order, nor does it give rise to any tax demand.
Explore the case of Virender Kumar And Sons Jewellers LLP Vs ITO, in which the Calcutta High Court invalidated an assessment notice against a non-existing entity.
Review of the Calcutta High Court ruling in Arissan Energy Limited Vs Union of India, explaining why findings in an order under Section 148A(d) of the Income Tax Act cannot be scrutinized by a writ court.
Analysis of the Calcutta High Court’s decision in the case of Expandable Enterprises Private Limited vs. ITO, dismissing the writ petition due to the unchallenged jurisdiction of the “Specified Authority” under Section 151 of the Income Tax Act.
Analyzing the Calcutta High Court’s verdict in the Kohlbros Wireless Solutions LLP vs. Kolkata Municipal Corporation case, upholding the Corporation’s right to recover property tax dues based on the area actually in possession.
Calcutta High Court case between Saru Kankani and Union of India, focusing on the consequences of unjustified delays in filing legal actions.
Calcutta High Court held that Look Out Circular has dangerous repercussions on the person’s right to freely move across and beyond the country and remain mobile. Hence, Look Out Circular cannot be made the norm for recovery of outstanding payments to the Bank.
In the case of DRB Infrastructure Pvt Ltd Vs State of West Bengal, the Hon’ble Kolkata High Court at Jalpaiguri has allowed release of machinery upon furnishing a bank guarantee. The petitioner, a contractor, challenged seizure’s legality, arguing against imposition of a penalty due to absence of an invoice.
Court dismissed the writ petition arguing that the impugned assessment order under Section 147 of the Act was, in fact, an appealable order, and had been passed providing extensive reasons.
