high court judgments - Page 5

Refund for excess Advance Tax paid in 2001 cannot be claimed in 2021

Harbux Singh Sidhu Vs Department of Income Tax (Delhi High Court)

Harbux Singh Sidhu Vs Department of Income Tax (Delhi High Court) Learned Counsel for the Petitioner states that the Respondent had vide 19th April, 2016 requested the Bank officials to verify the transaction of the Petitioner by which it had made a payment of Rs. 6,50,000/- towards payment of Advance Tax for FY 2000-01. He […]...

Read More

No section 194C TDS on vehicle hired from drivers for Transportation

CIT Vs P. Sumathi (Madras High Court)

CIT Vs P. Sumathi (Madras High Court) On facts, the Court found that the assessee therein had entered into a contract to supply vehicles to M/s. Mahindra and many other companies under written contract on various dates and only to perform the obligation under the said contracts, he had hired vehicles from the sub-contractors under [&helli...

Read More

Cutting & Polishing of Marble Blocks into Slabs constitutes Manufacture for Section 10IB deduction

CIT Vs Jannani Holdings (Madras High Court)

CIT Vs Jannani Holdings (Madras High Court) The Madras High Court held that conversion of limestone and marble into lime and limedust constitute the activity of manufacturing or production, entitled for deduction. The assessee, M/s. Jannani Holdings is engaged in the granite business and for the Assessment Year under consideration, AY 200...

Read More

HC allows Additional Evidence to Assess real Income of the Appellant

PCIT Vs Daljit Singh Sra Prop M/s Sra Construction Co. Bathinda (Punjab & Haryana High Court)

PCIT Vs Daljit Singh Sra Prop M/s Sra Construction Co. Bathinda (Punjab & Haryana High Court) Case Law On Additional Evidences Filed Under Rule 46a: Pcit V. Daljit Singh Sra (2017) (P&H) Where additional evidences filed under rule 46A was relevant for calculation of real income of assessee, same was to be admitted Before the [&hel...

Read More

Addition of two sheds to existing manufacturing cannot be seen as establishment of new industrial units

Union of India Vs Dharampal Satyapal Ltd. (Tripura High Court)

Union of India Vs Dharampal Satyapal Ltd. (Tripura High Court) This appeal is filed by the department to challenge the judgment of Customs, Excise and Service Tax Appellate Tribunal (CESTAT for short) dated 20.11.2019. Following substantial question of law is framed for our consideration: “Whether the Tribunal was right in law in coming...

Read More

Gauhati HC ruling on refund of accumulated ITC in case of inverted duty

BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Cour)

BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Court) In an important decision given by Justice A.M Bujor Barua of the Gauhati High Court in the case of W.P (C) 3880/2021 3878/2021 3675/2021 4120/2021 (BMG Informatics Pvt. Ltd. vs. Union of India) the Court as held that the circular no. CBEC-20/01/06/2019-GST dated 31.03.2020 [&h...

Read More

Madras HC issues Non-Bailable Warrants on failure to pay Entry Tax

Grandhe Construction Private Limited Vs Government of Tamilnadu (Madras High Court)

Grandhe Construction Private Limited Vs Government of Tamilnadu (Madras High Court) The Madras High Court vide an order returnable on September 06, 2021 issued a Non-Bailable warrant against Grandhe Construction Private Limited (Petitioner No. 1) and Sri Murugan Earth Movers (Petitioner No. 2) in lieu of their Writ Petitions Nos. 26205 to...

Read More

Kerala HC: No cancellation of GST registration in absence of proper enquiry by GST Authority

In FR TRADE LINKS v. STATE TAX OFFICER [WP(C) NO. 28917 OF 2020 dated August 05, 2021], FR Trade Links (Petitioner) filed Writ Petition at the Hon’ble Kerala High Court challenging the orders cancelling his certificate of registration under the CGST/SGST Act and rejection of his application for revocation of cancellation of registration...

Read More
Posted Under: Income Tax |

When Amount received can be termed as proceeds of crime liable to be confiscated or for compensation

Ravina and Associates Pvt. Ltd. & Anr. Vs CBI & Anr. (Delhi High Court)

The issue before Delhi High Court is whether the entire amount frozen in accounts with National West Minister Bank London is the case property or alleged proceeds of the crime and may be liable for confiscation in case the Petitioner's are convicted and thus cannot be utilized for fulfilling the tax demands due against the Petitioners....

Read More

HC deletes section 271G penalty as conduct of assessee was bonafide

CIT Vs SSL-TTK Ltd. (Madras High Court)

Conduct of the assessee in complying with 12 items out of 16 items as called for by the TPO can be considered to be reasonable and the act cannot be held to be an unreasonable act, but can be considered as a reasonable act of an organization acting with prudence under normal circumstances without negligence or inaction or want of bonafide...

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