high court judgments - Page 4

Sale not become intra-State when Assembly of Parts was within state which were brought from other states

Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court)

Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court) as far as the present case is concerned, merely because the component parts were brought from different places outside Orissa and assembled in Orissa, it cannot be said that it was an intra-State sale and that a colourable device was deployed to avoid paying […]...

Read More

HC upheld validity of Section 148 Notice issued after 31.3.2021

Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court)

Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court) It is submitted that on the date i.e. on 28.06.2021 when the notice under Section 148 of the Income Tax Act is issued, the power to issue the notice was preceded with a new provision of law and thereby Section 148 is to read with […]...

Read More

Reopening to further disallow expenses under section 14A on change of opinion is invalid

Sandesh Procon LLP Vs ACIT (Gujarat High Court)

Sandesh Procon LLP Vs ACIT (Gujarat High Court) A bare perusal of the reasons and original the assessment order made under Section 143(3) of the Act, the facts emerge that, the respondent authority had determined the issue of disallowance after considering the material available and now again without any tangible material available with t...

Read More

HC directs Advance ruling authorities to answer specific questions asked by Appellant

Kasturba Health Society Vs Union of India (Bombay High Court)

Kasturba Health Society Vs Union of India (Bombay High Court) On going through the impugned orders challenged here, we find that these orders do not answer the basic question raised by the petitioner-society. The question raised by the petitioner-society was as to whether or not, the petitioner-society, on its own strength and in its own ...

Read More

TNVAT payable On Sale of Electronically Made Indian Musical Instruments

Radel Electronics Pvt. Ltd. Vs Government of Tamil Nadu (Madras High Court)

Radel Electronics Pvt. Ltd. Vs Government of Tamil Nadu (Madras High Court) State has not intended to grant exemption in respect of large scale manufacturers of electrically made Indian Musical Instruments. Such Indian Musical Instruments, which all are using the electronic technologies, then it is to be classified as electronic instrumen...

Read More

Quashing of reassessment was invalid if opportunity was provided to assessee to submit additional objections

Dr. Sajan Hedge Vs ACIT (Madras High Court)

Dr. Sajan Hedge Vs ACIT (Madras High Court) Conclusion: Instead of quashing the entire reassessment proceedings, it was suffice if an opportunity was provided to assessee to submit additional objections, if any, based on the materials relied on by assessee to AO, within a stipulated period and on receipt of the same, AO should be [&hellip...

Read More

Writ not maintainable if due procedure followed by Authorities

K.Nagarajan Vs Adjudication Authority (Madras High Court)

In present facts of the case, the Hon’ble High Court dismissed the writ petition by making observations that the due procedure of law was followed by the Respondents under Section of the 24(4)(a)(i) of the Benami Transactions (Prohibition) Amendment Act, 2016....

Read More

If there is alternative remedy available then Writ Jurisdiction shall not be invoked

Commissioner of Customs (Appeals-II) Vs Vijayraj Surana (Madras High Court)

The present appeal was filed against the Order of the Single Judge of the Hon’ble Madras High Court, wherein the Writ was allowed by stating that the request of cross examination shall not be denied, but in Appeal the Division Bench allowed the appeal of Revenue and have sustained the Order of Revenue for denial for cross examination du...

Read More

In absence of supportings HC upheld disallowance for expense via personal credit card of director

Swan Silk Private Limited Vs ACIT (Karnataka High Court)

Swan Silk Private Limited Vs ACIT (Karnataka High Court) The Assessing Officer with regard to claim disallowance of 50% of credit card expenses has held that the assessee has not adduced any evidence that drawings made by the Directors through their personal credit card are in fact, incurred for the purpose of business of the […]...

Read More

HC disposes appeal as appellant availed benefit of Vivad Se Vishwas Scheme

Fenner (India) Limited Vs ACIT (Madras High Court)

Fenner (India) Limited Vs ACIT (Madras High Court) In the light of the fact that the assessee has already availed the benefit under Direct Tax Vivad Se Vishwas Act, 2020, no useful purpose would be served in keeping the appeal pending. At the same time, the interest of the assessee in the event the order […]...

Read More

Browse All Categories

CA, CS, CMA (5,690)
Company Law (7,672)
Custom Duty (8,723)
DGFT (4,626)
Excise Duty (4,527)
Fema / RBI (4,815)
Finance (5,183)
Income Tax (38,444)
SEBI (4,132)
Service Tax (3,778)

Search Posts by Date

September 2021
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930