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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 ...
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 ...