high court judgments - Page 10

Uttarakhand HC upheld levy of Water Tax on hydropower projects

Alaknanda Hydro Power Co. Ltd. Vs State of Uttarakhand & Others (Uttarakhand High Court)

The claim of the petitioners with regard to the 'flow measuring devices' not being installed by the Commission under Section 14.1 of the Act falls in the third alternative of adopting an indirect method for assessment of water drawn by the user....

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Uttarakhand HC ruling on reversal of ITC on non deposit by supplier

Narula Menthol Vs UOI & Ors. (Uttarakhand High Court)

Narula Menthol Vs UOI & Ors. (Uttarakhand High Court) 1. Hon’ble Uttarakhand High Court has quashed the demand intimation letters issued by the GST Dept. which directed the Petitioner to reverse the ITC amounting to Rs. 1.75 Cr on the basis that the supplier from whom the goods were purchased, has failed to deposit the […...

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Correctness of reasons can be decided during re-assessment proceedings and not in writ: HC

DCIT Vs Daimler India Commercial Vehicles Private Ltd. (Madras High Court)

DCIT Vs Daimler India Commercial Vehicles Private Ltd. (Madras High Court) In the present case on hand, the appellants clearly stated the reason for reopening that particular fact has not been disclosed fully and truly in the assessment proceedings and so whether the assessee had disclosed it or not, can be decided by the authorities [&he...

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Trust Registration cannot be rejected for authorisation to administer trust to 2 Trustees

CIT Vs Angels Educational Trust (Madras High Court)

CIT Vs Angels Educational Trust (Madras High Court) With regard to the observation of the appellant that only two of the Trustees were authorized to administer the Trust, the same was held to be not a reason to reject the case of the assessee-Trust and it is common that the day-to-day activities of a Trust […]...

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TDS deductible on conveyance allowance by LIC to its Development Officers

Life Insurance Corporation of India Vs. ITO (TDS) (Orissa High Court)

Life Insurance Corporation of India Vs. ITO (TDS) (Orissa High Court) The short question that arises is whether LIC had a statutory obligation to deduct tax at source while paying the conveyance/additional allowance to its development officers? In support of the contention that conveyance/additional allowance are not income and therefore ...

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HC Directs petitioner to apply for provisional release of goods to Custom Authorities

Hazel Mercantile Ltd. Vs Chief Commissioner of Customs (Gujarat High Court)

Hazel Mercantile Ltd. Vs Chief Commissioner of Customs (Gujarat High Court) We find from the records of the case is that the though it is a stand of the Union of India that there can be no provisional release of goods pending seizure for which reliance is placed on a decision in the case of […]...

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Delhi HC permits Salary payment from provisionally attached bank accounts

SPNN Business Services Pvt. Ltd. Vs Commissioner of Central Tax (GST) (Delhi High Court)

SPNN Business Services Pvt. Ltd. Vs Commissioner of Central Tax (GST) (Delhi High Court) Hon’ble Delhi High Court directed the Revenue to permit the petitioner company to collect a sum of Rs. 2 crores from bank accounts provisionally attached by the GST Dept, to pay salaries of employees. Facts: The Commissioner of Central Tax (GST), [&...

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Orissa HC stays section 148 notice issued in violation of section 148A

Charana Panda (HUF) Vs ITO (Orissa High Court)

Charana Panda (HUF) Vs ITO (Orissa High Court) 1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned. 2. Issue notice. 3. […]...

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Delhi HC Ruling On Refund of Amount Adjustment Towards Pre-Deposit In Excess of 20%

Skyline Engineering Contracts (India) Private Limited Vs DCIT (Delhi High Court)

This Court is of the view that the respondents are entitled to seek pre-deposit of only 20% of the disputed demand during the pendency of the appeals in accordance with paragraph 4(A) of the office memorandum dated 29th February, 2016, as amended by the office memorandum dated 25th August, 2017....

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Technical glitches on GST Portal – HC allows filing of GST TRAN-1

Tvl. Innovative Motors Vs The Goods and Service Tax Council (Madras High Court)

Tvl. Innovative Motors Vs The Goods and Service Tax Council (Madras High Court) This Writ Petition has been filed by the petitioner to direct the respondents to reopen the GST Portal and to allow access to the portal to enable us to file Form GST TRAN – 1. Petitioner submit that denial of legitimate claim […]...

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