high court judgments

Income Tax Updates for the Month of February 2020

Goods and Services Tax - NEWS  DIRECT TAX 1. CBDT notify the rules for making permanent account number inoperative. [Ref: Notification No.11/2020/F.No. 370149/166/2019-TPL] 2. ​Procedure of PAN allotment through Common Application Form (CAF) along with registration of Foreign Portfolio Investors (FPIs) with SEBl under Department of Economic Affairs and KYC for...

Read More

Income Tax Updates for the Month of January 2020

Goods and Services Tax - NEWS DIRECT TAX 1. CBDT prescribes ‘Other Electronics Modes’ for the purpose of electronic payments & receipts. [Ref: NOTIFICATION NO. 8/2020 [G.S.R. 56(E)/ F.NO.370142/14/2019-TPL], DATED 29-1-2020] 2. CBDT notifies ‘Institute of Pesticide Formulation Technology’ for the purpose of sec. 35 deduction. [Ref: NOTIFICATION NO. S...

Read More

Madras HC: No service tax on payment received from employees for Notice Period

Goods and Services Tax - Hon’ble HC, Madras in the matter of GE T & D India Limited v. Deputy Commissioner of Central Excise held that service tax is not leviable on the payment received by the Petitioner in lieu of notice period paid by the outgoing employees....

Read More

Gujarat High Court sets aside IGST on Ocean Freight

Goods and Services Tax - In the case of Mohit Minerals Pvt. Ltd. Vs Union of India, Gujarat High Court has sets aside IGST on Ocean Freight and held that no tax is leviable under the IGST Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of […]...

Read More

AAR have no jurisdiction to go beyond issues referred: Kerala High Court

Goods and Services Tax - t is the case of the petitioner that as per the business model operated by it in the State of Kerala, it places its diagnostic instruments at the premises of unrelated hospitals, laboratories etc. for their use for a specified period without any consideration -...

Read More

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

Goods and Services Tax - 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...

Read More

Compilation of Income Tax Case Laws for Departmental Officers

Goods and Services Tax - ‘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...

Read More

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

Goods and Services Tax - 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' ....

Read More

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 […]...

Read More

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...

Read More

HC denies Anticipatory Bail for evading GST by not Raising Tax Invoices

Smt. Jecintha Pillaivs Vs State of Telangana (Telangana High Court) - It is apparent that the petitioners are not cooperating with the investigation. The petitioners preferred the present petition on assumptions and presumptions with a view to avoid the statutory proceedings. The nature of financial frauds is complex in nature and requires examining several evidences ...

Read More

No deduction for advertisement expenses paid to non existent companies

Fiitjee Ltd Vs PCIT (Delhi High Court) - Web advertisement expenses and depreciation claimed by assessee in respect of software purchase was not an allowable deduction as the expenses claimed by assessee were bogus and assessee would not have been able to substantiate the genuineness of the transactions by producing relevant and material e...

Read More

Delhi HC extends all interim orders till 15.05.2020

In re Extension of Interim Orders (Delhi High Court) - In re Extension of Interim Orders (Delhi High Court) In view of the outbreak of COVID-19, the functioning of this Court is restricted only to urgent matters vide Notification No.51/RG/DHC/dated 13.03.2020. Such restricted functioning has been in place from 16.03.2020 and has been extended till 04.04...

Read More

Allahabad HC extends interim/bail orders to April 26 amid COVID­19 Lockdown

In re Vs State of U.P (Allahabad High Court) - All interim orders passed by the High Court of Judicature at Allahabad as well as at Lucknow, all the District Courts, Civil Courts,Family Courts, Labour Courts, Industrial Tribunals and all other Tribunals in the State over which this Court has power of superintendence, which have been expired subs...

Read More

Madras HC extends interim orders until April 30 amid Novel Coronavirus

Suo Motu (Madras High Court) - All interim orders passed by the High Court at Madras – Principal Bench that were subsisting as on 20th March, 2020 may stand extended till 30th April, 2020 unless vacated or modified earlier or until further orders of the Court unless specifically dealt with by any judicial order to the contrary....

Read More

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:...

Read More

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....

Read More

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...

Read More

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....

Read More

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...

Read More

high court judgments’s Popular Posts

Recent Posts in "high court judgments"

HC denies Anticipatory Bail for evading GST by not Raising Tax Invoices

Smt. Jecintha Pillaivs Vs State of Telangana (Telangana High Court)

It is apparent that the petitioners are not cooperating with the investigation. The petitioners preferred the present petition on assumptions and presumptions with a view to avoid the statutory proceedings. The nature of financial frauds is complex in nature and requires examining several evidences to conclude the investigation and if the...

Read More

No deduction for advertisement expenses paid to non existent companies

Fiitjee Ltd Vs PCIT (Delhi High Court)

Web advertisement expenses and depreciation claimed by assessee in respect of software purchase was not an allowable deduction as the expenses claimed by assessee were bogus and assessee would not have been able to substantiate the genuineness of the transactions by producing relevant and material evidence....

Read More

ICAI cannot conduct disciplinary proceedings without written allegations

Manubhai And Shah LLP Chartered Accountants Vs Secretary, ICAI (Gujarat High Court)

ICAI had no power to conduct any disciplinary proceedings without written allegations and in the absence of any information as prescribed under Rules 7 of the Rules 2007 the prima facie opinion derived by the authority lacked jurisdiction and had no foundation....

Read More

CIT to examine refund claims with due application of mind & issue the same

Ericsson India Pvt. Ltd. Vs ACIT (Delhi High Court)

Withholding of refund claims should be examined by the Principal Commissioner of Income Tax with due application of mind and the entire exercise should be completed within the period of six weeks and the case of failure of Officers should transmit the amount including the interest to assessee without awaiting any further orders....

Read More

ICAI obliged to specify reasons for closure of misconduct case to Complainant

Trideep Raj Bhandari Vs ICAI (Delhi High Court)

ICAI was under an obligation to provide reasons to the complainant for its prima facie conclusion of the Chartered Accountant being member not guilty of any misconduct on the complaint made by a Complainant. ...

Read More

Trade discounts / Incentives in sale cannot be treated as “Sale”

Tata Motors Ltd Vs State of Jharkhand (Jharkhand High Court)

Liability to pay any VAT on the trade discounts / incentives pursuant to bringing in Section 9(5) in JVAT Act was beyond the legislative competence of the State Legislature, and the same was ultra vires Article 246(1) of the Constitution of India, and could not be sustained in the eyes of law and accordingly, it had to be treated as if ne...

Read More

Delhi HC extends all interim orders till 15.05.2020

In re Extension of Interim Orders (Delhi High Court)

In re Extension of Interim Orders (Delhi High Court) In view of the outbreak of COVID-19, the functioning of this Court is restricted only to urgent matters vide Notification No.51/RG/DHC/dated 13.03.2020. Such restricted functioning has been in place from 16.03.2020 and has been extended till 04.04.2020. On 24.03.2020, the Government of ...

Read More

Allahabad HC extends interim/bail orders to April 26 amid COVID­19 Lockdown

In re Vs State of U.P (Allahabad High Court)

All interim orders passed by the High Court of Judicature at Allahabad as well as at Lucknow, all the District Courts, Civil Courts,Family Courts, Labour Courts, Industrial Tribunals and all other Tribunals in the State over which this Court has power of superintendence, which have been expired subsequent to 19th March, 2020 or are due to...

Read More

Madras HC extends interim orders until April 30 amid Novel Coronavirus

Suo Motu (Madras High Court)

All interim orders passed by the High Court at Madras – Principal Bench that were subsisting as on 20th March, 2020 may stand extended till 30th April, 2020 unless vacated or modified earlier or until further orders of the Court unless specifically dealt with by any judicial order to the contrary....

Read More

Bombay HC extends interim orders until April 30 due to Covid 19

In re Extention of Interim Orders (Bombay High Court)

We find it appropriate to continue all interim orders which are operating till today and are not already continued by some other courts / authority including this court and the same shall remain in force till 30.04.2020, subject to liberty to parties to move for vacation of interim orders only in extreme urgent cases....

Read More

Browse All Categories

CA, CS, CMA (4,535)
Company Law (5,519)
Custom Duty (7,671)
DGFT (4,155)
Excise Duty (4,340)
Fema / RBI (4,037)
Finance (4,201)
Income Tax (32,329)
SEBI (3,359)
Service Tax (3,530)

Search Posts by Date

March 2020
M T W T F S S
« Feb    
 1
2345678
9101112131415
16171819202122
23242526272829
3031