Guwahati High Court

Consider Extending Tax Audit Due Date to 31.12.2018: Gauhati HC

Tax Bar Association And Anr. Vs. Union of India And Anr. (Gauhati High Court)

Gauhati High Court has instructed CBDT to Consider Representation filed by Tax Bar Association on or before 25.10.2018 by which they requested to extend the Tax Audit Due Date to 31.12.2018. ...

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HC admits Petition challenging GST on processed Tea loading packing warehousing etc.

Guwahati Tea Warehousing Association Vs. Union of India (Guwahati High Court)

Guwahati Tea Warehousing Association has filed a Petition in Gauhati High Court against imposition of Goods and Services Tax (GST) on loading, packing, warehousing, etc of processed tea. Case was admitted for hearing on 23.05.2018. ...

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Gauhati HC declined to Grant bail to accused in Bribery Case involving CIT

Ramesh Goenka Vs. CBI (Gauhati High Court)

The investigating officer has objected to granting bail on the ground that further investigation is required to ascertain the source of huge money handed over to Ramesh Goenka through Pranjal Sarma. Investigation is being carried out to ascertain the mode of transfer of the bribe to the Income Tax Commissioner and how the part of the brib...

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No Jurisdiction to issue Service Tax demand notice Post GST Rollout? HC Stays Demand

M/s Mascot Entrade Pvt. Ltd. Vs Union of India (Guwahati High Court)

It was argued that govt does not have any jurisdiction to enter into an inquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction....

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GST: Unauthorised search and seizure by BIEO, HC grants interim relief

M/s. Kumar Traders And Company & Anr. Vs. The State Of Assam (Gauhati High Court)

M/s. Kumar Traders And Company & Anr. Vs. State Of Assam (Gauhati High Court) This case was adjourned on 9.8.2017, to enable the learned Govt. Advocate to receive instruction on the circumstances under, which the team from the Bureau of Investigation for Economic Offences (BIEO) had raided the Amingaon godown of the petitioners, where...

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Truck terminus cannot be treated as building for providing resting /toilet facility

Guwahati Metropolitan Development Authority Vs Commissioner of Income Tax (Gauhati High Court)

Gotanagar Truck Terminus is a plant and not building, for the purpose of claiming depreciation under Section 32 read with Section 43 of the IT Act. Consequently the assessee is held entitled to depreciation at the rate of 25% as prescribed for plant and not at 10%, as applicable for building....

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Addition for notional interest in absence of actual receipt not justified

Highways Construction Co Pvt Ltd Vs CIT (Guwahati High Court)

There is no finding of fact to the effect that actually the loan had been granted to the managing director or any other person on interest, or that interest had actually been collected and the collection of the interest was not reflected in the accounts....

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In absence or Provisions in Income Tax addition for Notional Interest not justified

B And A Plantations And Industries Ltd Vs Commissioner of Income-Tax (Guwahati High Court)

The case of the assessee is that they did not charge interest on that advance and in consideration of the same the assessee got the premises it a very low rent of rupees two per sq feet in a prime locality of Calcutta....

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Assessee cannot be held liable for non payment of TDS by deductor

ACIT Vs Om Prakash Gattani (Guwahati High Court)

It would not be possible to proceed to recover the amount of tax from the assessee. The assessee cannot be doubly saddled with the tax liability. Deduction of tax at source is only one of the modes. Once this mode is adopted and by virtue of the statutory provisions the person responsible ...

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CBI has no legal existence, Creation of CBI illegal – HC

Sh Navendra Kumar Vs Union of India & Another Respondents (Guwahati High Court)

(i) Whether Central Bureau of Investigation, popularly called CBI, is a constitutionally valid police force empowered to investigate crimes? (ii) Could a police force, empowered to investigate crimes, have been created and constituted by a mere Resolution of Ministry of Home Affairs, Government of India, in purported exercise of its execu...

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