high court judgments - Page 2

6 Month limitation period commences from the date of receipt of order sought to be rectified by assessee

Liladhar T Khushlani Vs Commissioner or Customs (Gujrat High Court at Ahemdabad)

Feeling aggrieved and dissatisfied with the impugned order passed by the learned Central, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as CESTAT) dated 18/08/2015 by which the learned CESTAT has dismissed the rectification application on the ground that the said application has been preferr...

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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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Kerala HC allows IT Returns filing without Quoting of Aadhaar

Prasanth Sugathan Vs. Union Of India (High Court Of Kerala At Ernakulam)

Writ Petition (civil) praying inter alia that in the circumstances stated in the affidavit filed along with the WP(C) the High Court be pleased to issue an interim order, directing the resondents to allow the petitioner to file IT returns through e-filing or through Manual Filing without insisting on Aadhar number / Enrolment No., pending...

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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 provide the Aadhaar number for the aforesaid P...

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Search, Re-Assessment etc. of Non-Existent Entity is Invalid

BDR Builders & Developers Pvt. Ltd Vs ACIT (Delhi High Court)

Proceedings under Section 148 of the Act which commenced with the notice dated 3rd April, 2012 issued to VBPPL were itself void ab initio for the simple reason that on that day VBPPL was not in existence as a result of the order dated 20th February, 2013 of the High Court approving its amalgamation with the Petitioner with effect from 1st...

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Assessee can raise additional claim at Appellate stage without filing Revised Return

CIT Vs Mukund Bhawan Trust (Bombay High Court)

Assessee is entitled to raise not merely additional legal submissions before the Appellate Authorities but is also entitled to raise additional claims. The Appellate Authorities have jurisdiction to deal with additional grounds, which were available when the return was filed....

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HC Judgment on Addition for Sham Transaction in the hand of Partners

CIT Vs Vision Finstocks Ltd (Gujarat High Court at Ahmedabad)

CIT (Appeals) in a detailed judgement, reversed the order of the Assessing Officer holding that if at all the transaction was held to be sham, the additions can be made in the case of the firm and not the partners. ...

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Tenant can claim depreciation in respect of expense on leased premises

The Commissioner of Income Tax Central­- III V/s. M/s. Urban Infrastructure Venture Capital Ltd. (Bombay High Court)

A division bench of the Bombay High Court in CIT Vs. M/s.Urban Infrastructure Venture Capital Ltd has allowed a tenants’ claim for depreciation towards capital expenditure incurred on the leased premises....

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Expense on payment of guarantee commission is revenue expenditure

Bajaj Tempo Ltd. Vs The Commissioner of Income Tax (Bombay High Court)

The only question is whether the guarantee commission paid to the bankers for securing timely repayment of credit facility and loan from financial institutions for the purpose of machinery and equipments is revenue expenditure. The Division Bench of this Court in case of Kinetic Engineering Ltd (supra) was dealing precisely with the said ...

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VAT on terminalling services provided to BPCL when Service Tax already been paid

SHV Energy Private Limited Vs The State of Tamil Nadu (Madras High Court)

The petitioner's first and foremost contention is that the same transaction cannot be taxed under the Finance Act for service tax and VAT. Further, it is contended that there is no transfer of right to use the goods and the contract between the petitioner and the BPCL is a non-exclusive contract and the installation and facility is used b...

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