high court judgments

Utilized Subsidy Reflected as Current Liabilities in Balance Sheet, Not an Income as per Matching Concept

Goods and Services Tax - The judges of the Delhi High Court observed that it is not disputed by the revenue that subsidies were received by the assessee from CSPL against specific obligation to incur expenditure on specific activities and it was not open for the assessee to divert the amount for any purpose other than for which it was remitted. In CIT v. Canon In...

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Tax Audit Due date extension: Status of Writ filed in various High Courts (Updated on 31.10.2018)

Goods and Services Tax - Here we have compiled Status of Writ Filed in Various High Court for Extension of Tax Audit Due Date. As per our knowledge 12 writ petition been filed with various High Courts out of which Six Writ petition been already disposed off, Five are pending and status of one is not known to us. 1. […]...

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An Open Letter to CBDT Chairman for TAR Extension

Goods and Services Tax - In the year 2018, You have already extended the date for filing Income Tax Returns by those assessees whose accounts are not required to be audited for a month without levy of any interest and also extended the submission of Tax Audit Reports by 15 days i.e up to 15th October 2018....

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Can Delhi HC decision block migration of KKC?

Goods and Services Tax - Can Delhi High Court decision in the case of 'Cellular operators association of India Vs. UOI' block migration of KKC? Revenue authorities are issuing show cause notice to the registered taxable persons who had migrated accumulated credit of Krishi Kalayan Cess (herein after referred as KKC) from erstwhile tax regime to new tax regime vid...

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PIL challenging vires of AAR & AAAR under GST filed before Rajasthan High Court

Goods and Services Tax - PIL filed before Rajasthan High court challenging GST Act provision of constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling admitted...

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Enable Replacing Authorised Digital Signature of Deceased Director in GSTN Portal: Petition file in HC

Goods and Services Tax - M/s SRKM Steel Pvt. Ltd. Vs The State of Assam (Gauhati High Court) A petition has been filedon the ground of technical glitch in the Goods and Services Tax Network (GSTN) wherein the petitioner, M/s SRKM Steel Pvt. Ltd, was unable to replace Authorised Digital Signature of the Deceased Director with the Digital Signature of […]...

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Petition filed in Bombay HC for alleged Tampering of TRAN-1 Status

Goods and Services Tax - It is alleged by petitioner that despite the Petitioner having filed the TRAN-1 form on 24.11.2017 and the status after filing being FILED on GSTN Portal, the status of the form online was tampered on the GST portal from FILED to SUBMITTED at the end of GSTN which is an unauthorized, illegal, malafide and criminal act by a Private Limited...

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Guidelines for accreditation of media personnel reporting: Delhi HC invite suggestions

Goods and Services Tax - The Delhi High Court has constituted a committee under the Chairpersonship of Justice (Retd.) Ruma Pal on the subject 'Media reporting in courts —balancing free press, fair trial and integrity of judicial proceedings.'...

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Bombay HC bans mobile, cameras etc. inside Court Halls

Goods and Services Tax - All the parties/litigants and public at large are hereby informed that they shall not take mobile phones, cameras or audio/video recording devices and shall not record anything using them inside the Court Halls....

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HC bans adjournments for non-availability of papers or Counsel

Goods and Services Tax - Bombay High court in a notice informed that No adjournments will be granted on the ground that papers or counsel duly instructed are not available....

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GST leviable on Supply of Goods at Domestic Airport to transit passengers

A­1 Cuisines Private Limited Vs Union of India (Bombay High Court) - A­1 Cuisines Private Limited Vs Union of India (Bombay High Court) Facts : Petitioner seeks issuance of Writ directing the respondent UOI to exempt the petitioner from charging applicable taxes under the GST legislations on sale of cosmetic products, perfumes etc. to the International passengers an...

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Contempt jurisdiction is jurisdiction of necessity and inheres in every court of record

M/s Lanco Amarkantak Power Ltd. Vs A.P. Panda, Chairman-cum-Managing Director (Chhattisgarh High Court) - M/s Lanco Amarkantak Power Ltd. Vs A.P. Panda, Chairman-cum-Managing Director (Chhattisgarh High Court) it is quite vivid that this Court while granting the appeal under Section 37(1)(b) of the Act of 1996 preferred by the petitioner not only set aside the order passed by the learned District Judge ...

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Default in issuing Form 16 Salary TDS certificates makes employer liable to prosecution

Ramprakash Biswanath Shroff  Vs CIT (TDS) (Bombay High Court) - The petitioner says that he is a senior citizen of 65 years of age and because he is not in possession of Form No.16, he has suffered at the hands of the Department. Let, therefore, the necessary steps be taken in law so that such occurrences are avoided in future....

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Merely holding shares for a short period will not convert capital gain into business income

Pr. CIT Vs M/s Viksit Engineering Ltd. (Bombay High Court) - Pr. CIT Vs M/s Viksit Engineering Ltd. (Bombay High Court) We note the fact, that the issue of classification of income on sale of shares as business income or as short term capital gains is to be decided the facts of each case. The tests to be applied for such determination is provided in CBDT C...

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Section 148 notice cannot be issued against deceased Assessee

Rajender Kumar Sehgal Vs ITO (Delhi High Court) - Rajender Kumar Sehgal Vs ITO (Delhi High Court) When the notice was issued, the assessee was already dead. If the Department intended to proceed under Section 147 of the Act, it could have done so prior to 31st March 2017 by issuing a notice to the LRs of the deceased. Beyond that date it could [&he...

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Tax Audit Due Date: CBDT rejects request for Further extension

F.No. 225/358/2018/ITA.II - (25/10/2018) - As concerns of the assessees have been suitably redressed with extension of due date by one month (i.e. till 31.10.18), representation of the Tax Bar Association, Guwahati dated 20.09.18, requesting for further extension of due date for filing ITR/TAR beyond 31.10.18 is hereby rejected....

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CBDT extends Tax Audit Due Date to 31st Oct, 2018

F.No. 225/358/2018/ITA.II - (08/10/2018) - CBDT further extends due date for filing of Income Tax Returns & Tax audit reports from 15th Oct,2018 to 31st Oct, 2018 for all assessees liable to file ITRs for AY 2018-19 by 30.09.2018, after considering representations from stakeholders. Liability to pay interest u/s 234A of IT Act will remai...

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Lawyers & Litigants-In-Person to get info of Defects in Cases via Email

No. 460/IT/DHC - (04/08/2017) - Henceforth the lawyers and litigants-in-person shall also be provided with the details of defects of their filed cases via e-mail in addition to the SMS alert already being received about the defects....

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P&H HC directs subordinate courts to record Aadhaar No. of Parties

No. 1588 1588/Spl. C.B.2 - (17/07/2017) - Directions be issued to all the District And Sessions Judges In the States of Punjab, Haryana and U.T. Chandigarh for directing the officials concerned to start capturing/ entering the Aadhar Number of the parties while entering the cases in CIS 2.0. The members of the Bar may be requested to provid...

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Don’t rely merely on Head Notes / Placitum of Law Journals: HC

MEMO No. 649/2017 - (27/04/2017) - During the assessment of judgments of Judicial Officers, it is noticed that many Judicial Officers have reproduced the Head Note/Placitum from the relevant Journals relating to High Court/ Supreme Court judgments. Needless to mention that the Head Note is a creation of the Edition Board. ...

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high court judgments’s Popular Posts

Recent Posts in "high court judgments"

GST leviable on Supply of Goods at Domestic Airport to transit passengers

A­1 Cuisines Private Limited Vs Union of India (Bombay High Court)

A­1 Cuisines Private Limited Vs Union of India (Bombay High Court) Facts : Petitioner seeks issuance of Writ directing the respondent UOI to exempt the petitioner from charging applicable taxes under the GST legislations on sale of cosmetic products, perfumes etc. to the International passengers and claim refund of any input tax paid on ...

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Contempt jurisdiction is jurisdiction of necessity and inheres in every court of record

M/s Lanco Amarkantak Power Ltd. Vs A.P. Panda, Chairman-cum-Managing Director (Chhattisgarh High Court)

M/s Lanco Amarkantak Power Ltd. Vs A.P. Panda, Chairman-cum-Managing Director (Chhattisgarh High Court) it is quite vivid that this Court while granting the appeal under Section 37(1)(b) of the Act of 1996 preferred by the petitioner not only set aside the order passed by the learned District Judge setting aside the award and restoring th...

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Default in issuing Form 16 Salary TDS certificates makes employer liable to prosecution

Ramprakash Biswanath Shroff  Vs CIT (TDS) (Bombay High Court)

The petitioner says that he is a senior citizen of 65 years of age and because he is not in possession of Form No.16, he has suffered at the hands of the Department. Let, therefore, the necessary steps be taken in law so that such occurrences are avoided in future....

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Merely holding shares for a short period will not convert capital gain into business income

Pr. CIT Vs M/s Viksit Engineering Ltd. (Bombay High Court)

Pr. CIT Vs M/s Viksit Engineering Ltd. (Bombay High Court) We note the fact, that the issue of classification of income on sale of shares as business income or as short term capital gains is to be decided the facts of each case. The tests to be applied for such determination is provided in CBDT Circular No.4 of […]...

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Section 148 notice cannot be issued against deceased Assessee

Rajender Kumar Sehgal Vs ITO (Delhi High Court)

Rajender Kumar Sehgal Vs ITO (Delhi High Court) When the notice was issued, the assessee was already dead. If the Department intended to proceed under Section 147 of the Act, it could have done so prior to 31st March 2017 by issuing a notice to the LRs of the deceased. Beyond that date it could […]...

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AO cannot reopen solely based on info received from DIT (Investigation)

M/s. Shodiman Investments Pvt. Ltd. Vs Pr. CIT (High Court Bombay)

M/s. Shodiman Investments Pvt. Ltd. Vs PCIT (High Court Bombay) In this case Assessing Officer has not applied his mind to the information received by him from the DDIT (Inv.). The Assessing Officer has merely issued a re­opening notice on the basis of intimation regarding re­opening notice from the DDIT (Inv.) This is clearly in [&hell...

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Maharashtra Tax on Lotteries Act, 2006 is Constitutionally valid

Sri Mangal Murty Marketing Vs State of Maharastra (High Court Bombay)

Sri Mangal Murty Marketing Vs State of Maharastra (High Court Bombay) As a result, perusal of the Lotteries (Regulation) Act 1988 only regulates the lotteries and the Regulation is in form of the stipulation of terms and conditions when the Government organizes, conduct or promotes a lottery. The intention of the Parliament in introducing...

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Reassessment solely based on Audit Objection is barred by Provisions of Section 147/148

FIS Global Business Solutions India Pvt. Ltd. Vs PCIT (Delhi High Court)

FIS Global Business Solutions India Pvt. Ltd. Vs PCIT (Delhi High Court) Reliance by the Revenue upon an audit report, cannot be considered as tangible material. This Court is of the opinion that Carlton Overseas Pvt. Ltd. v. Income Tax officer & Ors., (2009) 318 ITR 295 concludes the issue in the present case; the audit objection [...

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Alternative remedy of statutory appeal must be availed before filing Writ in HC

M/s Austees Hydro Power & Construction Company (P) Ltd Vs Union of India and others (Himachal Pradesh HC)

Once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court....

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Original Assessment annulled due to failure to issue notice U/s. 143(3)- Reassessment not permissible to rectify the mistake

CIT Vs Rameshwar Prasad Sharma (High Court Rajasthan)

Where CIT (A) had annulled original scrutiny assessment concluded under section 143(3) on the legal ground that notice issued under section 143(2) was time-barred, then revenue was precluded to adopt recourse of reassessment under section 147 to correct the mistake committed originally in not issuing notice under section 143(2) in time....

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