Uttarakhand High Court

Supply of tiles is job work if raw materials were supplied by contractee: HC

Commissioner, Commercial Tax Vs M/s Jai Durge (Uttarakhand High Court)

The revisionist called in question the order dated 01.06.2009 passed by the Commercial Tax Tribunal, Uttarakhand, by which the Tribunal allowed the Appeal filed by the respondent assessee and set aside the order of the Appellate authority and also modified the order passed by the Assessing officer and set aside the tax imposed and declare...

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Samosa is Cooked Food not Namkeen: Uttarakhand HC

Sarva Shri Neeraj Misthan Bhandar Vs The Commissioner, Commercial Tax (Uttarakhand High Court)

In this case, we are concerned with the question as to whether Samosa is to be treated as namkeen or cooked food and we are not asked to pronounce upon whether it is to be treated as unclassified items, the choice is narrowed down to whether it is to be treated as namkeen or as cooked food. ...

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TDS on payment to Carrier under contracts for transporting petroleum products in business is deductible U/s. 194C and not U/s./ 194I

Commissioner of Income Tax Vs M/s Indian Oil Corporation Ltd. (Uttarakhand High Court)

Assessee is obliged to deduct tax on the payment made by it to the Carrier under the contracts for transporting the petroleum products in the business in which the respondent assessee is engaged. On the one hand, it is the case of the appellant Department that the case of the respondent assessee falls under Section 194-I of the Income Tax...

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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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Adjustment of refund with demand u/s 245 cannot be done without application of mind

CIT (TDS) & others Vs State Bank of India & others (Uttarakhand High Court)

Uttarakhand High Court held In the case of CIT (TDS) & others vs. State Bank of India & others that every authority of discretionary power would be obliged to act, in the first place, being guided by relevant considerations and ignoring irrelevant considerations. ...

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VAT not leviable on 40% of restaurant bill, which is subject to Service Tax

Valley Hotel & Resorts Vs The Commissioner, Commercial Tax, Dehradun (Uttrankhand High Court)

Where the element of service has been declared and brought to tax vide notification dated 6 June 2012, by which Service tax is levied on 40% of the billed value in restaurant, no VAT can be imposed thereon on such amount. Copy of the decision is enclosed herewith....

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Even in a composite contract, off-shore profits cannot be assessed by dept. without showing its attribution to PE

Samsung Heavy Industries Co. Ltd. Vs The Director of Income-tax -1 (Uttarakhand High Court at Nainital)

Being a resident of Korea, appellant is governed by the Income-tax Laws applicable to the class of assessees as that of the appellant as prevalent in Korea. Therefore, it has a tax identity in Korea. In addition thereto, appellant has submitted to the jurisdiction of Indian Taxing Authorities by furnishing return of income and, thereby, ...

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S. 43B Employees contributions to EPF/ESIC beyond due dates specified in relevant statutes, but before due date of filing ROI allowable

The Commissioner of Income Tax Versus M/s Kichha Sugar Company Ltd. (Uttarakhand High Court at Nainital)

Due date referred to in section 36(1)(va) of the Act must be read in conjunction with section 43B(b) of the Act and a reading of the same would make it amply clear that the due date as mentioned in Section 36(1)(va), is the due date as mentioned in section 43B(b)...

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Interest on fixed deposit with banks cannot be claimed as exempt by a club on principal of mutuality

Commissioner of Income-tax, Dehradun Vs Dehradun Club Ltd. (Uttarakhand High Court)

In the instant case, the contributors, namely, the members of the assessee made contributions, which have been kept in fixed deposit with third party banks and those third party banks have contributed to the members fund. Accordingly, the members fund have been expanded not by the contributors/members, but by a third party. ...

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Business profits of non-resident US Company not having any PE in India would not be taxable U/s. 44BB as per article 7 of DTAA

Commissioner of Income-tax Vs Enron Oil & Gas Expat Services Inc. (Uttarakhand High Court)

Article 7 of DTAA requires a non-resident US enterprise to have a permanent establishment in India for being taxed in India, otherwise it is not taxable in any view of the said treaty, even it received any remuneration in connection with any matter provided in Section 44BB of the Act. In the judgment referred to above, ...

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July 2022