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A S L ENTERPRISES LTD. VERSUS THE SENIOR JOINT COMMISSIONER, SALES TAX, CENTRAL AUDIT Unit & Ors (Calcutta high court)
Calcutta High Court : A S L ENTERPRISES LTD. VERSUS THE SENIOR JOINT COMMISSIONER, SALES TAX, CENTRAL AUDIT UNit & Ors Date -25th March 2022 Forum-Calcutta High Court Sub-Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires and it effects the vested rights of the appellant… Read More ...
Kay Pan Sugandh Pvt ltd Vs Directorate General of GST Intelligence (Chattisgarh High court)
Chattisgarh High Court: Kay Pan Sugandh Pvt ltd Vs Directorate General of GST Intelligence Date-24th March 2022 Forum-Chattisgarh High Court Sub-Whether writ lies against show cause notice ? Though the above issue is no longer res integra as there are numerous decisions on this point, but the parties keep on trying their luck at the court to directly… Read More ...
State of Karnataka & Anr etc Vs State of Meghalaya & Anr etc (Supreme Court)
Supreme Court of India : State of Karnataka & Anr etc Vs State of Meghalaya & Anr etc Forum-Supreme Court of India Date-23rd March 2022 Sub-Whether power to levy tax on lotteries under Entry No 62 of List II of Constitution of India lies with a State Government even in respect of those lotteries which are conducted by Central Government… Read More ...
Daujee Abhushan Bhandar Pvt. Ltd. vs. Union Of India (Allahabad High Court)
Allahabad High Court: “(i) Whether digitally signing notice would automatically amount to issuance of notice ? (ii) Whether digitally signing a notice and issuing it are two different acts ? (iii) Whether issuance of notice shall take place on the date and time when it is dispatched either electronically or through other mode ? (iv) Whether merely generating… Read More ...
Hitech Corporation Ltd. (Formerly Known as Hitesh Plast Ltd.) v. ACIT (Bombay High Court)
Bombay High Court : S. 147 : Reassessment-After the expiry of four years-Change of opinion-Subsidy-Provision for expenses-Query raised during assessment proceedings-Reply filed-It is not necessary that the assessment order should contain reference or discussion in the assessment order-Order was quashed-Court observed that the order of disposal of objections in to 21 pages and referring 68 case laws without referring… Read More ...
Perizad Zorabian Irani v. PCIT (Bombay High Court)
Bombay High Court : S. 44AB : Audit of accounts-Business-Profession–Remuneration received from Partnership Firm-Firm is separate legal entity- Remuneration and interest from partnership firm-Not to be included in gross receipt or turnover-Presumptive basis-No tax Audit is required, if remuneration does not exceeds threshold limit for Tax Audit- Return cannot be treated as invalid for failure to get Tax Audit… Read More ...
Sheela Devi v. Principal CIT (ITAT Delhi)
Delhi ITAT: Section 263 revisonary proceddings under Income Tax Act, 1961 against a dead person are null and void regardless of the fact whether Department was privy of death or not and Notice issued to the Assessee for attendence on next day shows casual approach of a very senior functionary of the Department that does not augur… Read More ...
Yuvraj Vs ITO Bhopal (Madhya Pradesh High Court)
Madhya Pradesh HIgh court: Yuvraj Vs Income-tax officer, Bhopal Forum-Madhya Pradesh High Court Date- 03rd March 2022 Sub-Whether notice dated 31st March 2022 served by email on 16th April, 2022 is a valid issue of notice u/s 148 of the Income-tax Act,1961 The Hon’ble High Court in this case was called upon to decide as to when the notice… Read More ...
Indian Metal & Ferro Alloys Limited Vs CIT Bhuwaneshwar (Orissa High Court)
Orissa High Court: Indian Metal & Ferro Alloys Limited Vs CIT Bhuwaneshwar Date-04th March 2022 Forum- Orissa High Court Sub-Whether deposit of electricity duty in no-lien escrow account satisfies the conditions of payment for the purpose of Section 43B of the Income-tax Act 1961 and thus eligible for deduction. Also whether details of the expenses incurred on stay,… Read More ...
CIT(International Taxation-2) Vs Gracemac Corporation (Delhi High court)
Delhi High court: CIT(International Taxation-2) Vs Gracemac Corporation Forum-Delhi High Court Date-7th March 2022 Sub-Whether licensing of software is liable to be treated as royalty within the meaning of Section 9(1)(vi) of the Income-tax Act,1961 read with Article 12 of the Double Taxation Avoidance Agreement between India and USA. The Delhi High court in this case was considering… Read More ...