Uttarakhand High Court

Uttarakhand HC directs CBDT to consider representation on due date extension

The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital)

The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital) High Court held that Admittedly, the country continues to suffer and to reel under the COVID-19 pandemic. A large number of assesses still find it difficult to even meet their Chartered Accountants and to file their Income Tax Audit Repor...

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Service Tax will not form part of aggregate amount for section 44BB

BAKR Hughes Singapore PTE Vs Addl. Director of Income Tax International Taxation (Uttarakhand High Court)

The issue under consideration is whether amount of service tax being statutory levy, received by assessee from its customers was to be included in calculating the aggregate amount referred to in sub-section (2) of Section 44BB of the Act?...

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Uttarakhand HC issues ruling on Sexual Harassment of Women at Workplace

Bhuwan Chandra Pandey vs Union Of India And Others (Uttarakhand High Court)

Bhuwan Chandra Pandey vs Union Of India And Others (Uttarakhand High Court) More than two decades have elapsed since the Supreme Court passed a landmark judgment in case of Vishakha vs. State of Rajasthan AIR 1997 SC 301, and formulate the famous ‘Vishakha guidelines‘, which inter alia providing guidance for the resolution of...

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Child Care Leave is a matter of rights of child- Uttarakhand HC

Tanuja Tolia v. State of Uttarakhand & Ors. (Uttarakhand High Court at Nainital)

A full bench of Uttarakhand High Court has upheld the rights of a person working on a contractual basis to have the right of getting child care leave as same as any other regular Government employee.  It was agreed that the child care leave is primarily for the benefit and a matter of right of the child, as a child whose mother happen...

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Good seized due to expiry of e-way bill cannot be released on indemnity bond

M/s Livguard Energy Technologies (P) Ltd Vs State of Uttarakhand (Uttarakhand High Court)

M/s Livguard Energy Technologies (P) Ltd Vs State of Uttarakhand (Uttarakhand High Court) Uttarakhand High Court has declined to accede to petitioner’s request for release of vehicle and goods seized on merely furnishing an indemnity bond. It observed that it would be inappropriate to issue a direction contrary to provisions of Section ...

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Sec. 44BB Service tax Reimbursement not forms part of aggregate amount

Director of Income Tax International Taxation Vs M/s Schlumberger Asia Services Ltd. (Uttarakhand High Court)

The amount reimbursed to the assessee (service provider) by the ONGC (service recipient), representing the service tax paid earlier by the assessee to the Government of India, would not form part of the aggregate amount referred to in clauses (a) and (b) of sub-section(2) of Section 44BB of the Act....

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HC releases Vehicle seized due to Expiry of E-Way Bill

Jaspreet Kalra Vs. Union Of India (High Court of Uttarakhand)

Jaspreet Kalra Vs. Union of India (High Court of Uttarakhand) It is the contention of learned senior counsel that the vehicle of the petitioner has been seized by respondent no.3 thereby imposing a penalty of Rs.5,03,125/- equal to the IGST (the tax amount) on the technical ground that the validity of e-way bill had expired […]...

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GST cannot be Deducted from Salary of Employees employed through UPNL

Kundan Singh Vs State & others (Uttarakhand High Court)

Kundan Singh Vs State & others (Uttarakhand High Court) Salary is the property within the meaning of Article 300-A of the Constitution of India. No GST or Service Tax can be deducted from the salary of the petitioners without any authority of law. It is reiterated that the Principal Employer is the State Government. The […]...

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Delay in filing revision cannot condoned for lack of Authorized Translator in Dept

The Commissioner Vs M/s T.V. Sundaram Ayangar & Sons (Uttarakhand High Court)

CIT Vs M/s T.V. Sundaram Ayangar & Sons (Uttarakhand High Court) It is stated that since there was no authorized translator in the Department as well as in the office of the Chief Standing Counsel, it took some time to translate the documents. Lastly, it is stated  that due to above mentioned reasons, delay has […]...

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S. 260A: Time limit to file appeal to HC begins from date of receipt of order by officer entitled to file appeal

DIT (IT) Vs. Hyundai Heavy Industries Co. Ltd (Uttarakhand High Court)

This appeal is filed against a common order of the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) relating to Assessment Years 1997-98 onwards, for a period of eight years, till 2004-05. On the filing of the Appeal, an objection was raised by the respondent/ assessee, represented by Mr. P.R. Mullick, Advocate, th...

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