high court judgments

Income Tax Updates – July 2020

Excise Duty - NEWS DIRECT TAX 1. CBDT notifies ‘Director General / Secretary, CCI’ u/s 138 for sharing of information. [Ref: Notification No. 57/2020/F. No. 225/ 98/2019-ITA-II] 2. CBDT further extends due date for filing of ITR for AY 2019-20 till 30-09-2020. [Ref: Notification No. 56/2020/ F. No. 370142/23/2020-TPL] 3. CBDT amends Forms for furni...

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VKC Footsteps India Pvt Ltd vs. UOI- Gujarat HC Judgment Analysis

Excise Duty - Analysis of the Landmark Judgment Passed by the Hon’ble Gujarat High Court in the case of VKC Footsteps India Pvt Ltd vs. Union of India & Others dated 24.07.2020 Background & Provisions of the GST Law In GST, Refund of Unutilised Input Tax Credit is dealt with in Section 54(3) of the CGST Act, 2017. […]...

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Indian Subsidiary Company providing Services to Foreign Parent Company is Export of Services

Excise Duty - Indian Subsidiary Company providing Consulting Engineer Services to Foreign Parent Company is Export of Services and the Show Cause Notice (SCN) issued beyond jurisdiction as it was mis-interpreted by the proper officer that Indian Subsidiary Company and Parent Company outside India are merely establishment of distinct persons....

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P&H HC orders FIR & CBI enquiry into Builder/State connivance & declares construction of Ambience Mall, Gurgaon illegal

Excise Duty - P&H HC orders FIR & CBI enquiry into Builder/State connivance & declares construction of Ambience Mall, Gurgaon illegal The Punjab & Haryana High Court in the case of Amitabha Sen v. Raj Singh Gehelot, decided recently on 10-7-2020 has not only declared that the construction of Gurgaon’s famous Ambience Mall illegal...

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Judicial Pronouncements- Income Tax (April-July 2020)

Excise Duty - April 2020 Union of India & Ors. Vs Exide Industries Limited & Anr. (Supreme Court); Civil Appeal No. 3545/2009; 24/04/2020 Supreme court upheld the constitutional validity of section 43B(f) of income tax Act i.e. deduction is available only on actual payment of leave to the credit of employee BT India Private Ltd. Vs ITO (Delhi [...

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Caste system an impediment to choose suitable life partners: Gujarat HC

Excise Duty - The origin of caste system in India was based on the vocation of the persons or group of persons. But gradually it embedded deep into the roots of our social system and values in as much the marriages were performed strictly within the caste and sometimes strictly amongst the sub castes. Times have changed and […]...

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Background Material on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Excise Duty - Goods & Services Tax (GST) introduced in India on 1st July, 2017, subsumes seventeen tax legislations including various central legislations. The Hon’ble Union Finance Minister announced a dispute resolution cum amnesty scheme called “the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” in the Union Budget 2019-20 for res...

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Compilation of Income Tax Case Laws for Departmental Officers

Excise Duty - ‘Decision Kit for Departmental Officers’ is brought out for the use of the Officers of the Department. This is compiled by Shri Y.V.S.T.Sai, I.R.S., Commissioner of Income Tax, Hyderabad. This compilation book would serve as a ready reference and handy tool to the Officers of the Department in their core functions. As it is often [&he...

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Desist addressing as ‘My Lord’ & ‘Your Lordship’: Rajasthan HC

Excise Duty - To honour the mandate of equality enshrined in the Construction of India, the full Court in its meeting dated 14.07.2019 has unanimously resolved to request the counsels and those who appear before the Court to desist from addressing the Hon'ble Judges as 'My Lord' and 'Your Lordship' ....

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

Excise Duty - 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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HC imposes cost of One Lakh on erring officers for delay in tax refund

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) - Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, th...

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Expenses cannot be excluded from Export Turnover u/s 10AA merely because it is in Foreign Currency

Renault Nissan Technology & Business Centre India Private Limited Vs CIT (Madras High Court) - The issue under consideration is whether the foreign currency expenditure need to be excluded from the ‘export turnover’ of the assessee for the purpose of computing deduction under Section 10AA of the Act?...

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VKC Footsteps India Pvt Ltd vs. UOI- Gujarat HC Judgment Analysis

Analysis of the Landmark Judgment Passed by the Hon’ble Gujarat High Court in the case of VKC Footsteps India Pvt Ltd vs. Union of India & Others dated 24.07.2020 Background & Provisions of the GST Law In GST, Refund of Unutilised Input Tax Credit is dealt with in Section 54(3) of the CGST...

Read More

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 ...

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Interpret Dispute Resolution Scheme (SVLDR 2019) fairly: HC

Navin Housing and Properties (P) Ltd. Vs Designated Committee under Sabka Vishwas Legacy (Madras High Court) - the objective of the Dispute Resolution Scheme is to reduce legacy tax disputes and therefore, fairness should be there while interpreting the provisions of the scheme....

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Tripura HC allows use of A4 size paper

It is hereby ordered that henceforth, for the purpose of filing of pleadings, petitions, affidavits or other documents in the High Court and all other Courts in the State of Tripura, the following specifications of paper and font type would be applicable:...

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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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high court judgments’s Popular Posts

Recent Posts in "high court judgments"

HC imposes cost of One Lakh on erring officers for delay in tax refund

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court)

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant [&he...

Read More

Expenses cannot be excluded from Export Turnover u/s 10AA merely because it is in Foreign Currency

Renault Nissan Technology & Business Centre India Private Limited Vs CIT (Madras High Court)

The issue under consideration is whether the foreign currency expenditure need to be excluded from the ‘export turnover’ of the assessee for the purpose of computing deduction under Section 10AA of the Act?...

Read More

Income Tax Updates – July 2020

NEWS DIRECT TAX 1. CBDT notifies ‘Director General / Secretary, CCI’ u/s 138 for sharing of information. [Ref: Notification No. 57/2020/F. No. 225/ 98/2019-ITA-II] 2. CBDT further extends due date for filing of ITR for AY 2019-20 till 30-09-2020. [Ref: Notification No. 56/2020/ F. No. 370142/23/2020-TPL] 3. CBDT amends Forms for furni...

Read More

VKC Footsteps India Pvt Ltd vs. UOI- Gujarat HC Judgment Analysis

Analysis of the Landmark Judgment Passed by the Hon’ble Gujarat High Court in the case of VKC Footsteps India Pvt Ltd vs. Union of India & Others dated 24.07.2020 Background & Provisions of the GST Law In GST, Refund of Unutilised Input Tax Credit is dealt with in Section 54(3) of the CGST Act, 2017. […]...

Read More

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...

Read More

Indian Subsidiary Company providing Services to Foreign Parent Company is Export of Services

Indian Subsidiary Company providing Consulting Engineer Services to Foreign Parent Company is Export of Services and the Show Cause Notice (SCN) issued beyond jurisdiction as it was mis-interpreted by the proper officer that Indian Subsidiary Company and Parent Company outside India are merely establishment of distinct persons....

Read More

Interpret Dispute Resolution Scheme (SVLDR 2019) fairly: HC

Navin Housing and Properties (P) Ltd. Vs Designated Committee under Sabka Vishwas Legacy (Madras High Court)

the objective of the Dispute Resolution Scheme is to reduce legacy tax disputes and therefore, fairness should be there while interpreting the provisions of the scheme....

Read More

HC dismisses PIL to include Advocates in Definition of ‘Professionals’ under MSMED Act

Abhijit Mishra Vs Union of India & Ors (Delhi High Court)

Whether the public interest litigation (PIL) challenging non-inclusion of advocates in the definition of the word 'professionals' under the MSMED Act, 2006 will be entertained by High Court?...

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Mere provision for bad debt not entitled to deduction U/s. 36(1)(vii)

Hajee A.P. Bava & Company Vs ACIT (Karnataka High Court)

Hajee A.P.Bava & Company Vs ACIT (Karnataka High Court) After 01.04.1989 it is not necessary for the assessee to establish the fact that the debt in fact had become irrecoverable and it is sufficient if the bad debt is written off as irrecoverable in the books of accounts of the assessee. In the facts of […]...

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P&H HC orders FIR & CBI enquiry into Builder/State connivance & declares construction of Ambience Mall, Gurgaon illegal

P&H HC orders FIR & CBI enquiry into Builder/State connivance & declares construction of Ambience Mall, Gurgaon illegal The Punjab & Haryana High Court in the case of Amitabha Sen v. Raj Singh Gehelot, decided recently on 10-7-2020 has not only declared that the construction of Gurgaon’s famous Ambience Mall illegal...

Read More

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