high court judgments

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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Do Not Use Prefixes Like “Mr/Ms/Mrs/M/s” in Cause Title: Bombay HC

Income Tax - The Bombay High Court has issued a Circular dated April 3, 2017 directing the practitioners not to use prefixes like Mr/Ms/Mrs/M/s in the cause title of legal proceedings....

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Sale in course of import for Leasing Transactions: CST

Income Tax - In a recently pronounced judgment in the case of Hewlett Packard Financial Services vs The State of Karnataka, The Deputy Commissioner of Commercial Taxes (Audit) (‘Revenue’), the Karnataka High Court dealt with the issue relating to entitlement of VAT exemption by virtue of Section 5(2) of the Central Sales Tax Act, 1956 (‘CST Act...

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Recent case laws applicable to NGOs / Charitable Trusts

Income Tax - [2015] 55 taxmann.com 255 (SC) SUPREME COURT OF INDIA Queen’s Educational Society v. Commissioner of Income-tax *In favour of assessee Where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed solely for educational purpose and not for purpose ...

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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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TAR/ITR Due Date – Writ in Punjab & Haryana High Court

Income Tax - Vishal Garg & Ors. Vs. Union of India & Anr. (Punjab & Haryana High Court), CWP- 19770 -2015, Dated- 15.09.2015 High Court Directed CBDT to Extend due date of ITR from existing 30.09.2015 to 31st October 2015. Court also provided future guidelines for issuing forms. Check Link- Tar Audit/ ITR date extended to 31st October 2015...

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HC vacates stay on appearance of non advocates before VAT Authorities

Income Tax - On applications filed by the Institute of Chartered Accountants of India for impleadment and vacation of stay, the Hon’ble Lucknow Bench of Allahbad High Court has modified its order dated 6th August, 2014 vide its order dated 20.08.2014 and consequently Chartered Accountants and non advocates would continue to be permitted to appear be...

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Every Majority Decision is Not ‘Cartelisation’: Delhi HC in Reliance Jio Vs. Others

Vodafone India Limited Vs The Competition Commission of India represented by its Secretary & ors. (Bombay High Court) - Bombay High Court quashed and set aside an order of the Competition Commission of India (CCI) which directed a probe into the ‘cartelisation’ charge leveled against Vodafone India, Idea Cellular and Bharti Airtel Limited, by Reliance Jio....

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Service Tax under RCM on Senior Advocates Applicable from April 2016: Delhi HC

Delhi High Court Bar Association & ANR Vs Union of India & Ors (Delhi High Court) - service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senior Advocate, has failed to make payment of the corresponding service tax on reverse charge basis, it would be open to the Department to proceed against such cli...

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Service Tax not payable on Financial Advisory Services provided by CRISIL prior to 16.08.2002

Commissioner, Service Tax Vs. M/s. Crisil Ltd. (Bombay High Court) - Advisory services provided by CRISIL does not fall under category of Management Consultancy Services and is correctly classified under the Banking and other Financial Services....

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Perfection And Excellence Is Lacking In Legal Profession: Delhi HC

Swaran & Anr Vs. Indu Wahi & Ors (Delhi High Court) - Perhaps, it is because of the said grounds having been allowed by the Courts to prevail, that perfection and excellence is lacking in the legal profession and mediocrity has set in....

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At registration stage of a charitable trust u/s 12AA CIT not required to look its activities

CIT vs. Shreedhar Sewa Trust (Allahabad High Court) - This appeal under Section 260­A of Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) has arisen from judgment and order dated 12.04.2017 passed by Income Tax Appellate Tribunal, Lucknow Bench A, Lucknow (hereinafter referred to as the Tribunal) in ITA No. 492/LKW/2016....

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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"

Every Majority Decision is Not ‘Cartelisation’: Delhi HC in Reliance Jio Vs. Others

Vodafone India Limited Vs The Competition Commission of India represented by its Secretary & ors. (Bombay High Court)

Bombay High Court quashed and set aside an order of the Competition Commission of India (CCI) which directed a probe into the ‘cartelisation’ charge leveled against Vodafone India, Idea Cellular and Bharti Airtel Limited, by Reliance Jio....

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Service Tax under RCM on Senior Advocates Applicable from April 2016: Delhi HC

Delhi High Court Bar Association & ANR Vs Union of India & Ors (Delhi High Court)

service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senior Advocate, has failed to make payment of the corresponding service tax on reverse charge basis, it would be open to the Department to proceed against such client to recover the service tax in accord...

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Service Tax not payable on Financial Advisory Services provided by CRISIL prior to 16.08.2002

Commissioner, Service Tax Vs. M/s. Crisil Ltd. (Bombay High Court)

Advisory services provided by CRISIL does not fall under category of Management Consultancy Services and is correctly classified under the Banking and other Financial Services....

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Perfection And Excellence Is Lacking In Legal Profession: Delhi HC

Swaran & Anr Vs. Indu Wahi & Ors (Delhi High Court)

Perhaps, it is because of the said grounds having been allowed by the Courts to prevail, that perfection and excellence is lacking in the legal profession and mediocrity has set in....

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At registration stage of a charitable trust u/s 12AA CIT not required to look its activities

CIT vs. Shreedhar Sewa Trust (Allahabad High Court)

This appeal under Section 260­A of Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) has arisen from judgment and order dated 12.04.2017 passed by Income Tax Appellate Tribunal, Lucknow Bench A, Lucknow (hereinafter referred to as the Tribunal) in ITA No. 492/LKW/2016....

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Assessment u/s 153A can be made only on the basis of incriminating material found in search

Commissioner of Income Tax­ 20 Vs. Shri. Deepak Kumar Agarwal (Bombay High Court)

Though the name of the respondent ­ assessee is distinct in each of these Appeals, it is agreed that the Revenue is proposing similar questions in all of them. These Appeals of the Revenue arise out of the order passed by the Tribunal and taking a view that the grounds raised are covered, in majority of the cases, by the earlier order of...

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Deemed Registration U/s. 12AA if not granted or refused by CIT within 6 Months

CIT Vs Sahitya Sadawart Samiti (Rajasthan High Court)

1. Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal has not acted illegally and perversely in making observations with regard to grant of exemption under sec­tion 10(23C)(vi) when the Income Tax Appellate Tribunal has no jurisdiction to decide any application/appeal arising out of order passed either ...

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Section 144C: Final order passed without passing draft assessment order is invalid

Jcb India Ltd. Vs. DCIT & Anr (Delhi High Court)

High Court held that The failure by the AO to adhere to the mandatory requirement of Section 144C (1) of the Act and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings....

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Section 271D Penalty applicable on Loan from Sister Concerns in Cash

CIT Vs. Sunil Sugar Co. (Allahabad High Court)

Assessee’s contention was that the entries were not in the nature of the loan or deposit on the face of it was not acceptable, as once any amount had been received by the assessee and the same was shown as received in its books of account, then it had partaken the nature of deposit and penal provision of section 271D was attracted. ...

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Penalty U/s. 271AAA not applicable on failure to ask question regarding manner of earning of income

Pr. CIT Vs Mukeshbhai Ramanlal Prajapati (Gujrat High Court)

Section 271AAA imposes an additional condition of the assessee having to substantiate the manner in which, the undisclosed income was derived. This requirement, however, must be seen as consequential to or corollary to the base requirement of specifying the manner, in which, the undisclosed income was derived. It is only when such declara...

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