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Jharkhand High Court

Interest u/s 234B of the Income Tax Act chargeable on assessed income and not returned income

October 25, 2023 1836 Views 0 comment Print

Jharkhand High Court held that interest under Section 234B of the Income Tax Act has to be charged on the assessed income and not on the returned income of an Assessee.

No TCS on transaction of purchase of coal which is to be used in generation of power

October 17, 2023 4416 Views 0 comment Print

Jharkhand High Court held that TCS is not to be collected in the transaction of purchase of coal which is used in generation of power. Accordingly, illegal sum collected as TCS is ordered to be refunded back with interest.

7-Year Gap from 2014 Show Cause Notice Is Unreasonable for Adjudication

October 12, 2023 1860 Views 0 comment Print

Read Jharkhand High Court’s judgment on Kamaladitya Construction’s case challenging a 7-year gap in show cause notice. Is it unreasonable? Find out.

Notification no. 14/2022-Central Tax inserting explanation in rule 89 of CGST Rules has prospective effect

September 9, 2023 3339 Views 0 comment Print

Jharkhand High Court held that the explanation inserted in Rule 89 (4) of CGST Rules, 2017 vide Notification No. 14/2022-Central Tax dated 05.07.2022 is not clarificatory in nature and thus will have a prospective effect.

HC Quashes Section 276B Proceedings as TDS was already deposited & penalty proceedings were not initiated

September 4, 2023 2700 Views 0 comment Print

Analysis of Jharkhand High Court’s judgment in A.M. Enterprises Vs State of Jharkhand, quashing TDS-related criminal proceedings. Insights into Section 276B and its implications.

Once penalty order is set aside, the criminal case cannot survive

September 4, 2023 2313 Views 0 comment Print

Jharkhand High Court held that once penalty order is set aside, it will be presumed that there is no concealment and hence prosecution under Section 276C(1) of the Income Tax Act will be quashed automatically.

Jharkhand HC Quashes CCL’s Arbitrary Earnest Money Forfeiture, Orders Release

August 31, 2023 636 Views 0 comment Print

Overview of the Jharkhand High Court’s ruling on Atibir Industries’ earnest money forfeiture by Central Coalfields. Dive into the key arguments, analysis, and outcomes.

Initiation of Criminal Proceedings after TDS Deposit with Interest is invalid: HC

August 29, 2023 5691 Views 0 comment Print

Analysis of Jharkhand HC’s stance on TDS deposits, penalties, and implications on criminal proceedings when deposits are made with interest.

Labor Cess Inapplicable to Material Supply and Consultancy: Jharkhand HC

August 29, 2023 1926 Views 0 comment Print

Jharkhand High Court concludes labor cess doesn’t apply to material supply and consultancy charges. Get a comprehensive analysis of the judgment here.

Jharkhand HC Grants Bail to Director in Alchemist Group Investor Cheating Case

August 21, 2023 1005 Views 0 comment Print

Director of Alchemist Group gets bail from Jharkhand HC. The company is accused of cheating investors on false land booking promises. Details inside.

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