high court judgments

Can Delhi HC decision block migration of KKC?

Income 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

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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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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Tax cannot be levied On Gain from Sale of Agricultural land based on intention of Buyer to use the land for business purpose

Principal CIT Vs Heenaben Bhadresh Mehta (Gujarat High Court) - the land was sold as an agricultural land and in fact, what was sold was agriculture land. What was the intention of the purchaser cannot be the determinative factor to treat the profit earned by the assessee on sale of agriculture land as business income....

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Payment of one-time fee to continue mining business: capital expenditure or revenue?

Principal commissioner of income tax Vs rungta mines ltd. (Calcutta High Court) - PCIT Vs Rungta Mines Ltd (Calcutta High Court) The legal issue that the Revenue seeks to assert is as to whether the payment of the net present value by an assessee engaged in mining for use of forest land for mining purpose would be a capital expenditure or a revenue expenditure. It is not in [&hel...

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State GST Officers can Inspect, Search & Seize Goods under IGST Act

Advantage India Logistics Private Limited Vs The Union of India and others (Madhya Pradesh HC) - Advantage India Logistics Private Limited Vs Union of India (Madhya Pradesh HC) On due of the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the pet...

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HC explains Accrual of liability under mercantile system of accounting

CIT Vs The KCP Limited (Andhra Pradesh High Court) - CIT Vs The KCP Limited (Andhra Pradesh High Court) In this case High Court explains Entire law on accrual of liability under mercantile system of accounting explained read with Accounting Standard 4 (AS-4) (contingencies and events occurring after the balance sheet date) issued by the ICAI and Secti...

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Goods Transported without E-Way Bill; HC refuses to provide relief to Habitual Offender

Vanrajbhai Hasmukhbhai Chauhan Vs State of Gujarat (Gujarat High Court) - Vanrajbhai Hasmukhbhai Chauhan Vs State of Gujarat (Gujarat High Court) Having heard learned Advocates appearing for the respective parties and considering the facts narrated hereinabove, more particularly when the petitioner is reported to be a habitual defaulter and tax evader and is found to be ...

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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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Tax cannot be levied On Gain from Sale of Agricultural land based on intention of Buyer to use the land for business purpose

Principal CIT Vs Heenaben Bhadresh Mehta (Gujarat High Court)

the land was sold as an agricultural land and in fact, what was sold was agriculture land. What was the intention of the purchaser cannot be the determinative factor to treat the profit earned by the assessee on sale of agriculture land as business income....

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Payment of one-time fee to continue mining business: capital expenditure or revenue?

Principal commissioner of income tax Vs rungta mines ltd. (Calcutta High Court)

PCIT Vs Rungta Mines Ltd (Calcutta High Court) The legal issue that the Revenue seeks to assert is as to whether the payment of the net present value by an assessee engaged in mining for use of forest land for mining purpose would be a capital expenditure or a revenue expenditure. It is not in […]...

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State GST Officers can Inspect, Search & Seize Goods under IGST Act

Advantage India Logistics Private Limited Vs The Union of India and others (Madhya Pradesh HC)

Advantage India Logistics Private Limited Vs Union of India (Madhya Pradesh HC) On due of the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that […]...

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HC explains Accrual of liability under mercantile system of accounting

CIT Vs The KCP Limited (Andhra Pradesh High Court)

CIT Vs The KCP Limited (Andhra Pradesh High Court) In this case High Court explains Entire law on accrual of liability under mercantile system of accounting explained read with Accounting Standard 4 (AS-4) (contingencies and events occurring after the balance sheet date) issued by the ICAI and Section 211 of the Companies Act, 1956. FULL ...

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Goods Transported without E-Way Bill; HC refuses to provide relief to Habitual Offender

Vanrajbhai Hasmukhbhai Chauhan Vs State of Gujarat (Gujarat High Court)

Vanrajbhai Hasmukhbhai Chauhan Vs State of Gujarat (Gujarat High Court) Having heard learned Advocates appearing for the respective parties and considering the facts narrated hereinabove, more particularly when the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in atleast 10 cases wherein the...

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No exempt income is received or receivable- No disallowance u/s 14A

PCIT Vs Ballarpur Industries Limited (Bombay High Court)

It is not the case of the Assessing Officer that any actual income was received by the assessee and the same was includible in the total income. In the facts of the case, the Authorities held that since the investments made by the assessee in the sister concerns were not the actual income received by the assessee, they could not have bee...

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HC set aside GST Order passed without considering objections of assessee

Sakeel Father /o Shri Wali Mohammad Vs State Tax Officer (Rajasthan High Court)

Sakeel Father /o Shri Wali Mohammad Vs State Tax Officer (Rajasthan High Court) FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT 1. It is stated by learned counsel for the petitioner that show cause notice was issued to the petitioner in terms of Section 129 of the Rajasthan Goods and Service Tax, 2017. However, […]...

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Mere filing of an SLP would not make order of High Court bad in law

The Pr. Commissioner of Income Vs M/s. Associated Cables Pvt. Ltd, (Bombay High Court)

PCIT Vs Associated Cables Pvt. Ltd (Bombay High Court) Merely filing of an SLP from the order of CIT Vs. Hindustan Unilever Ltd. 394 ITR 73 would not make the order of this Court bad in law or give a license to the Revenue to proceed on the basis that the order is stayed and/or in […]...

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No charity in Mere supply of food to poor received from Govt or Intermediaries

The commissioner of income tax Vs M/s. Annadan trust (Kerala High Court)

CIT Vs M/s. Annadan trust (Kerala High Court) The sub-contract of the assessee cannot be considered to be a charitable activity, especially since the supply of food is with the funds of the State Government, received by the assessee as contract amounts. The activity of the assessee confined to such sub-contracts cannot be deemed to b...

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3% Tax Rate benefit under MVAT Act cannot be given prior to 14.10.2017

Deepak Fertilisers and Petrochemicals Corporation Ltd. Vs The State of Maharashtra (Bombay High Court)

Deepak Fertilisers and Petrochemicals Corporation Ltd. Vs The State of Maharashtra (Bombay High Court) The only question that we have to consider is whether this concessional rate of duty could be availed of by the petitioner from 24.08.2017 to 13.10.2017. The intervening period where the taxable person under MGST Act does not continue to...

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