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HP Sales India Pvt ltd Vs Commissioner of Customs (Import) [Supreme Court)
Supreme Court : HP Sales India Pvt ltd Vs Commissioner of Customs(Import)[Supreme Court) Date-17th January 2023 Sub-Whether Automatic Data Processing Machines(ADP) can be said to be portable or not so as to attract a particular entry for levy of customs duty? An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported… Read More ...
DCIT v. Barclays Global Service Centre Private Ltd. (ITAT Pune)
Pune Tribunal : S. 143(2) : Assessment – Notice – Amalgamation -Notice issued in the name of a non-existing entity is bad in law where the assessee had intimated the Department regarding such change – Decisions are to be read in the context in which they are rendered. [S. 143(3), 292BB] Assessee has intimated the date of Amalgamation… Read More ...
The State of Himachal Pradesh and Others Vs GOEL Bus Service Kullu Etc etc (Supreme Court)
Supreme Court : The State of Himachal Pradesh and Others Vs GOEL Bus Service Kullu Etc etc(Supreme Court) Date-13th January 2023 Sub-Whether special road tax charged by State of Himachal Pradesh for motor vehicles violating the rules is in the nature of penalty and thus against the competence of the State under Constitution of India? In this interesting… Read More ...
Association of Old Settlers of Sikkim & Ors Vs Union of India (Supreme Court)
Supreme Court : Association of Old Settlers of Sikkim & Ors Vs Union of India(Supreme Court) Date-13th January 2023 Sub-Whether those Indian citizens who had settled in Sikkim before it became an Indian State w.e.f 26-04-1975 are eligible for exemption u/s 10(26AAA) of Income-tax Act,1961 and Whether proviso which bars a Sikkim woman upon marrying a non-Sikkim from… Read More ...
AMD Industries Ltd Vs Commissioner of Trade Tax, UP & Anr (Supreme Court)
Supreme Court of India : AMD Industries Ltd Vs Commissioner of Trade Tax, UP & Anr(Supreme Court) Date-9th January 2023 Sub-What is the meaning of diversification to be eligible to claim exemption under the UP Trade Tax Act? The Supreme Court of India in this case was considering the meaning of the term diversification when the appellant in this case… Read More ...
Commissioner of CGST and Central Excise,Howrah Commissionerate Vs Ashirwad Foundaries Private Limited and another (Calcutta High Court)
Calcutta High Court: Commissioner of CGST and Central Excise,Howrah Commissionerate Vs Ashirwad Foundaries Private Limited and another Date-30th June 2022 Forum-Calcutta High court Sub-Whether central excise can move against legal heirs of a deceased person to recover the penalty imposed under the Act. The Division bench of Calcutta High Court in this case was dealing with an important… Read More ...
Barclays Global Service Centre Private Limited vs. DCIT, Circle-1(1), Pune. (ITAT Pune)
ITAT Pune: If the factum of amalgamation was brought to notice of the Assessing Officer and if despite this fact, the Assessing Officer passed the assessment order in the name of amalgamating company, the assessment order is null and void. Once the scheme of amalgamation comes into effect, the amalgamating company ceases to exist and an assessment… Read More ...
CIT,Kolkata-III Vs Indian Aluminium Co Ltd (Calcutta High Court)
Calcutta High Court : CIT,Kolkata-III Vs Indian Aluminium Co Ltd (Calcutta High Court) Date- 5th January 2023 Sub- Whether ITAT can pass an order in any manner it likes? The Division bench of Calcutta High Court in this case was considering appeal of both the department and assessee arising out of order of Kolkata ITAT when several substantial question… Read More ...
Dipten Bhowmick vs. ITO (ITAT Rajkot)
Rajkot ITAT: In matters relating to condonation of delay, court has to adopt liberal approach. it is not open for the Assessing Officer to travel beyond the reasons for selection of the scrutiny for limited scrutiny. Read More ...
Kamal Nath Vs PCIT Kolkata (Calcutta High Court)
Calcutta High Court : Kamal Nath Vs PCIT Kolkata (Calcutta High Court) Date-6th January 2023 Sub-What are the grounds on which transfer of assessment records/jurisdiction can be challenged u/s 127 of the Income-tax Act,1961? In this high profile case relating to ex-chief minister of Madhya Pradesh, when Dr A M Singhvi along with Mr JP Khaitan represented the petitioner… Read More ...