Delhi High Court rules Customs can’t proceed against legal heirs of a deceased assessee. Details of the case Amandeep Singh Sehgal vs Commissioner of Customs.
Vass Impex Vs Union of India & Ors. (Delhi High Court) in CBIC circular dated 3rd April, 2018 It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to […]
Corsan Corviam Construccion S.A.- Sadhbhav Engineering Ltd. JV Vs Commissioner of Trade & Taxes (Delhi High Court) The wording of Section 42(1) of DVAT Act is unambiguous. It talks of the two dates i.e. date the refund was due to be paid to the person and ‘until the date’ on which the refund is ‘given’. […]
Ssay & Associates Vs ICAI (Delhi High Court) Conclusion: Since the accounts filed with the Registrar of Companies for the years 2006-07 to 2008-09, that is, for the three years prior to the period for which KNA was appointed, had been audited by M/s Manu Sharma and Co. and therefore, there was no necessity for […]
Where in service sector, the entity has involved itself in various kinds of steps, some of which are preliminary to setting up the main substantial commercial venture such as appointment of key personnel, preparation of draft model development agreement and initiation of process to tender financial and advisory services, then, claim for deduction of depreciation, preliminary expenses and employee’s remuneration was to be allowed.
The Court held that Plaintiff’s and the Defendant’s claim needs to be adjudicated comprehensively by the same forum. Till the defence is adjudicated, there is no threat to the assets of the Plaintiff and the continuation of the counter claim would not adversely impact its assets.
Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court) As far as the facts of the present case are concerned, one grievance is that although the Petitioners deal in as many as 393 products, and even according to the NAPA they are compliant in regard to the price of many […]
Pr. CIT Vs Lemon Tree Hotels (P) Ltd. (Delhi High Court) The question of law urged with respect to expenditure claimed towards case of Employee Stock Ownership Plan (ESOP) has been subject matter of previous orders of this Court in respect of the present assessee. For A.Y. 2008-09 in ITA 107/2017 (Commissioner of Income Tax […]
President or the Senior Vice President concerned of the Tribunal should take appropriate steps and expedite the hearing in these appeals, so as to ensure that final orders in all these appeals are announced at the earliest, preferably within four months from today.
The Court also requests the learned ASG to arrange a meeting in her chamber, at least one week prior to the next date of hearing, of the lawyers appearing on behalf of the Petitioner with the Senior Vice President Of the GSTN and an officer of the level of Additional Secretary in the Department concerned, so that there could be a meaningful interaction with a view to mitigating/ eliminating the outstanding issues.
