high court judgments

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

Income 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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No tax liability still TDS mandatory?

Income Tax - Academy of Medical Sciences Vs. CIT (Kerala High Court) Background Chapter XVII-B of the Income Tax Act, 1961 deals with deduction and collection of tax at source [with-holding tax].  This chapter is sub survient to section 4 i.e. charging section of the Act. Section 40(a)(ia) deals with dis-allowance of a portion of expenditure[ which i...

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Summary of Delhi HC decision on Constitutional Validity of ICDS

Income Tax - The High Court held that the power to enact a validation law is an essential legislative power that can be exercised, in the context of the Act, only by the Parliament and not by the executive. If done so it would be ultra vires the Act and Article 141 read with Article 144 and 265 of the Constitution. Thus, in context of the amendment t...

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Export Vis A Vis Place of Provision

Income Tax - A. THE LOCUS STANDI OF PLACE OF PROVISION The fiscal laws are intra territorial legislation, take for any taxation law, be it income tax or value added taxes, they sought to tax the “subject” only within the landmass of India. Contrarily Civil and Criminal legislations such as FEMA, extends to exterior jurisdictions as well, majorly t...

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Service of Notice by E-Mail or Whats apps

Income Tax - I do not see what more can be done for the purposes of this motion. It cannot be that our rules and procedure are either so ancient or so rigid (or both) that without some antiquated formal service mode through a bailiff or even by beat of drum or pattaki, a party cannot be said to have been ‘properly’ served....

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

Income 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

Income 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

Income 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

Income 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

Income 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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Amount taxed by Settlement Commission in the hands of directors of assessee company cannot be taxed again in assessee’s hands

B. Nanji Enterprise Ltd.Vs Dy. IT (Gujarat High Court) - These Tax Appeals involved two assessees but the facts being closely similar, the Income Tax Appellate Tribunal had dealt with the departments appeals by a common judgment, which is impugned in these Tax Appeals...

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Reassessment merely on the ground of cash deposit and non-filing of return not possible when return was actually been filed

Sunrise Education Trust Vs Income-tax officer (Exemption) (Gujarat High Court) - The assessee’s connection is not correct as the information available with this office that the assessee trust has deposited cash of Rs. 33,97,775/- in the Bank Account. Further, if at all any cash transaction has been done that issue will be examined at the time of re-assessment proceedings. A.O....

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Wealth Tax on land and building which is not used for business purposes

Indian Express Newspapers (Bombay) Private Ltd Vs IAC (Bombay High Court) - Writ of prohibition restraining the respondents fromgiving effect to the notices issued for assessment dated 22nd May, 1987, notices for penalty dated 4th August, 1987 and notices for launching of prosecution dated 31st July, 1987 all under the Wealth Tax Act, 1957 (Wealth Tax Act); and...

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Assessment should not be completed without communicating Petitioner on Adjournment Request

Micro Tech System Vs Assistant Commissioner (Kerala High Court) - In the absence of any communication on the request made by the petitioner, according to me, the assessing authority should not have completed the assessments, without a further notice to the petitioner. ...

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HC passes Strictures passed against Dept’s Advocate for seeking to reargue settled concluded issues

Pr CIT Vs JWC Logistics Park Pvt. Ltd (Bombay High Court) - We are pained to record this most unreasonable attitude on the part of the Advocate for the Revenue of seeking to reargue settled concluded issues, without having obtained any stay from the Apex Court. This results in unnecessary wastage of the scarce judicial time available in the context of the la...

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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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Commercial rights in the nature of intangible assets eligible for depreciation

I.T.A. No. 496/Delhi/2014 - (15/04/2015) - A reading of the agreement between STL and the assessee clarifies that a specific amount, i.e., Rs.9 Crores was paid by the assessee to the transferor who owned commercial rights towards the network and the facilities. The consideration was a specific value but for which the network would not have b...

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EPF & MP Act, 1952 applicable to 'rusk' manufacturing industries

LC-4/5/13/judgement/pt.11227 - (07/08/2014) - The petitioner establishment contended that since manufacturing of 'rusk' is not mentioned in Schedule 1 to the Act, therefore the EPF & MP Act, 1952 is not applicable to them....

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Recent Posts in "high court judgments"

Amount taxed by Settlement Commission in the hands of directors of assessee company cannot be taxed again in assessee’s hands

B. Nanji Enterprise Ltd.Vs Dy. IT (Gujarat High Court)

These Tax Appeals involved two assessees but the facts being closely similar, the Income Tax Appellate Tribunal had dealt with the departments appeals by a common judgment, which is impugned in these Tax Appeals...

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Reassessment merely on the ground of cash deposit and non-filing of return not possible when return was actually been filed

Sunrise Education Trust Vs Income-tax officer (Exemption) (Gujarat High Court)

The assessee’s connection is not correct as the information available with this office that the assessee trust has deposited cash of Rs. 33,97,775/- in the Bank Account. Further, if at all any cash transaction has been done that issue will be examined at the time of re-assessment proceedings. A.O. made satisfaction and recorded reason t...

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Wealth Tax on land and building which is not used for business purposes

Indian Express Newspapers (Bombay) Private Ltd Vs IAC (Bombay High Court)

Writ of prohibition restraining the respondents fromgiving effect to the notices issued for assessment dated 22nd May, 1987, notices for penalty dated 4th August, 1987 and notices for launching of prosecution dated 31st July, 1987 all under the Wealth Tax Act, 1957 (Wealth Tax Act); and...

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Assessment should not be completed without communicating Petitioner on Adjournment Request

Micro Tech System Vs Assistant Commissioner (Kerala High Court)

In the absence of any communication on the request made by the petitioner, according to me, the assessing authority should not have completed the assessments, without a further notice to the petitioner. ...

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HC passes Strictures passed against Dept’s Advocate for seeking to reargue settled concluded issues

Pr CIT Vs JWC Logistics Park Pvt. Ltd (Bombay High Court)

We are pained to record this most unreasonable attitude on the part of the Advocate for the Revenue of seeking to reargue settled concluded issues, without having obtained any stay from the Apex Court. This results in unnecessary wastage of the scarce judicial time available in the context of the large number of the appeals awaiting consi...

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HC upheld penalty U/s. 271D for Accepting Deposits from Staff Members in Cash as Assessee fails to prove reasonable cause

The Commissioner Of Income Tax Vs. M/s Al-Ameen Educational Trust

The Revenue is in appeal against the common order of the Tribunal for the assessment years 2005-06 and 2006-07. The issue relates to acceptance of loans and deposits other than by way of Cheque or Draft, in violation of Section 269SS of the Income Tax Act, 1961 [for brevity the Act] and the resultant penalty levied under Section 271D, tot...

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Section 41(1) cannot be invoked by revenue without showing that such liability had, in fact, ceased to exist

Pr. CIT Vs. Dharmendra Jagdishbhai Dubal (Gujarat High Court)

(1) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in deleting the addition of Rs. 23,04,369 by considering the same to be service tax? (2) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in deleting the addition of Rs. 53,...

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Plea seeking refund of TDS not maintainable during the pendency of scrutiny assessment

Uttar Bihar Gramin Bank Vs. The Principal Commissioner of Income Tax (Patna High Court)

Seeking refund of TDS already paid by the petitioner to the Department running to the tune of Rs. 54,04,14,180/- and contending that refund for the year 2016-17 is not being granted this writ petition has been filed under Article 226 of the Constitution seeking refund of the TDS deposited....

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Kerala HC allows department to cancel compounding scheme wrongly allowed with instruction to allow input credit on purchases

Commercial Tax Officer Vs. M/s. MIilona Ice Cream Private Limtied (Kerala High Court)

The appeals are filed against the judgment of the learned Single Judge, affirming the right of the petitioner to pay tax under the compounding scheme. The respondent assessee is engaged in the manufacture and sale of ice-creams. The assessments were of the year 2015-2016 and 2016-2017....

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If AO was satisfied as to assessee’s computation of disallowance U/s. 14A, invocation of rule 8D could not be allowed

Samvardhana Motherson International Ltd. Vs Asstt CIT & Anr. (Delhi High Court)

Samvardhana Motherson International Ltd. Vs ACIT (Delhi High Court) The chronology of events leading up to the passing of the orders under section 143(3) of the Act, clearly shows that the assessing officer was ‘satisfied with the claim of the assessee’ while passing the original orders. Rule 8D is triggered only in a case where [&hel...

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