Courts: Patna High Court
311 articlesIncome Tax

Income Tax
Section 10(23C)(iiiab) exemption on Print & sale of text books at low rates to reach children of deprived sections of society
Goods and Services Tax

Goods and Services Tax
Allow petitioner to upload appeal on GST Web Portal on payment of agreed tax, interest & penalty: HC
Finance

Finance
No bail despite 7 year in Jail due to valid order of remand in other 2 cases
Corporate Law

Corporate Law
Industrial Incentive Policy 2006 announced by Bihar Government covers subsidy on entry tax
Goods and Services Tax

Goods and Services Tax
HC quashes order passed in violation of principles of natural justice
Fema / RBI
Fema / RBI
HC explains provisions of Section 45(1) of PMLA, 2002 – Offences to be cognizable & non- bailable
Goods and Services Tax

Goods and Services Tax
GST order not valid if passed without opportunity of hearing to assessee
Income Tax

Income Tax
Section 12AA Registration cannot be cancelled unless CIT / Pr. CIT satisfied that activities of such trust or institution are not genuine
Income Tax

Income Tax
Addition for cash found with others cannot be added to Appellant’s income in absence of reasonable nexus
Goods and Services Tax

Goods and Services Tax
Goods cannot be detained if expired E-way Bill extended before detention order
Income Tax

Income Tax
Reopening of Assessment merely based on department advisory is invalid
Income Tax

Income Tax
HC dismisses Income Tax Prosecution as tax, interest & penalty was already been paid
Service Tax

Service Tax
Service Tax Refund would amounts to Unjust Enrichment if paid after collecting from customer
Goods and Services Tax

Goods and Services Tax
