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Godrej Sara Lee Limited Vs The Excise and Taxation officer-cum-Assessing Authority & Ors (Supreme Court)
Supreme Court of India : Godrej Sara Lee Limited Vs The Excise and Taxation officer-cum-Assessing Authority & Ors (Supreme Court) Date:01-02-2023 Sub-When a Writ petition can be entertained under Article 226 without relegating the petitioner to alternative remedy? Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country,… Read More ...
Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. ACIT (Delhi High Court)
Delhi High Court : S. 147 : Reassessment-After the expiry of four years-Verification tax residency certificate issued by other jurisdiction-For determining residential status, treaty eligibility and legal ownership-bad in law-Reassessment Notice quashed-DTAA-India- Singapore. [S. 143(1), 148, Art. 13(4), Art. 226] The reassessment notice was issued to verify the genuineness of the Transaction. The assesse filed the objections to the… Read More ...
K.L.Suneja & Anr Vs Dr (Mrs)Manjeet Kumar Moga (D) through her LR & Anr (Supreme Court)
Supreme Court : K.L.Suneja & Anr Vs Dr (Mrs)Manjeet Kumar Moga (D) through her LR & Anr(Supreme Court) Date-31st January 2023 Sub- Liability to pay interest by the developer when the disputed amount is returned by way of Pay order. An interesting question arose in this case where an apartment buyer was returned the money paid by her… Read More ...
Rupahali Sarees Pvt ltd & Anr Vs. Union of India & Ors (Calcutta High Court)
Calcutta High Court : Rupahali Sarees Pvt ltd & Anr Vs. Union of India & Ors(Calcutta High Court) Date-24-1-2023 Sub-The petition in this case filed to challenge inaction on part of CIT(Appeals) in deciding the appeal against order u/s 263 which was filed on 27-1-2020 even though almost 3 years had passed. The Ld Judge after listening to arguments… Read More ...
National Restaurant Association of India & Anr Vs The State of West Bengal and Ors (Calcutta High Court)
Calcutta High Court: National Restaurant Association of India & Anr Vs The State of West Bengal and Ors Date-24/01/2023 Sub-In the absence of any rules under the Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003 [for short “COTP Act 2003”] neither the Kolkata Municipal Corporation nor… Read More ...
Surendra Kumar Singhi Vs ROC, West Bengal & Anr (Calcutta High Court)
Calcutta HighCourt : Surendra Kumar Singhi Vs ROC, West Bengal & Anr(Calcutta High Court) Date-20th January 2023 Sub-What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in the Board’s report on comments of… Read More ...
Prakash Krishnavtar Bhardwaj v. NFAC (Bombay High Court)
Bombay High Court : S. 148A : Reassessment - Conducting inquiry, providing opportunity before issue of notice – Unsigned notice – Order is bad in law- Notice and order was quashed . [S. 147, 148 292B, Art. 14, 226] Petitioner is a non-resident Indian, residing in Dubai, UAE and since his total income for the relevant financial year was… Read More ...
PCIT v. Sanjay Dhokad (Bombay High Court)
Bombay High Court : S. 69C : Unexplained expenditure-Civil Contractor engaged in civil construction contracts- Purchases from suspicious dealers-Official websites of the Sales Tax Department, Government of Maharashtra -Bogus purchases-Books of account not rejected-Opportunity for cross examination was not provided-Purchases through banking channels- Deletion of addition is upheld. [S. 133(6), 143(3)] The assessee is in the business of Civil… Read More ...
Footcandles Film Pvt. Ltd. v. ITO (Bombay High Court)
Bombay High Court : S. 279 : Offences and prosecutions – Sanction - Chief Commissioner – Commissioner – Compounding can be done beyond a period of 12 months – Guidelines contrary to the Act–Rejection of Compounding Application Quashed. [S. 192, Art. 226] There was delay in depositing the tax deducted at source on account of TDS deducted from the… Read More ...
Dilip B Desai Vs DCIT Kolkata and others (Calcutta High Court)
Calcutta High Court : Dilip B Desai Vs DCIT Kolkata and others(Calcutta High Court) Date-13th January 2023 Sub-Whether reassessment proceedings initiated for AY 2015-16 relying on TOLA and Instruction issued by CBDT is bared by limitation? Justice Shekhar B Saraf in this judgement was dealing with challenge to the order u/s 148A(d) and Notice u/s 148 dated 29th July,2022… Read More ...