These judgements are uploaded by our esteemed readers. If you have a judgement on an important topic that you would like to share with others, please use this form to upload it
Sungrow Impex Pvt Ltd
ITAT Delhi Bench : Jurisdiction of 147 cannot be assumed on wrong facts, mentioning escapement of an amount of Rs 50 lakh and finally assessing an amount of Rs 95 lakhs amounts to mentioning of wrong facts, further mere endorsement of "Approved" is amounts to mechanical approval by CIT u/s 151 Read More ...
TOPCEM India Vs Union of India
Gauhati High Court : Whether amount of Education Cess and Secondary and Higher Education Cess which have already been refunded in terms of decision of a Supreme Court can again be demanded by issuance of show cause notice u/s 11A of the Central Excise Act. Forum-Gauhati High Court Date-15th March 2021 Citation-Topcem India Vs Union of India In a… Read More ...
FAIRYLAND HOTELS AND RESORTS PRIVATE LIMITED
ITAT AGRA BENCH: The Hon'ble Bench allowed the Appeal of Revenue following judgement of Hon'ble Allahabad High Court in the case of Sandeep Chandak. In the instant case the Assessing Officer while issuing Notice u/s 274 of the Act did not specify the limb of Section 271(1)(c) whether the Penalty has been initiated for concealment of income or… Read More ...
Skoda Auto Volkswagen India Pvt. Ltd. formerly known as Skoda Auto India Pvt. Ltd. Vs. Commissioner (Appeals) and another
Bombay High Court : Sub-Limitation for filing appeal before Commissioner(Appeals)-Section 85(3A) of the Finance Act, 1994-three months and 90 days doesn’t mean same thing-difference between the word “filed” and “presented” -period how to be computed- Citation-Skoda Auto Volkswagen India Pvt ltd Vs Commissioner(Appeals) and another Date-12th March 2021 Court-Bombay High Court In a photofinish kind of a situation where… Read More ...
Dharmesh Gandhi Versus Assistant Commissioner (Anti-Evasion), CGST & Central Excise, Belapur Commissionerate & Ors
Bombay High Court : Sub:Whether bank account of family member and/or Joint can be attached under the CGST Act Forum-Bombay High Court Date- 10th March 2021 Citation-Dharmesh Gandhi Versus Assistant Commissioner (Anti-Evasion), CGST & Central Excise, Belapur Commissionerate & Ors The division bench of Bombay High court in the above case was dealing with attachment of nine bank account… Read More ...
Canon India Private Limited Vs Commissioner of Customs
Supreme Court : Landmark decision in the matter of Customs- Canon India Private Limited Vs Commissioner of Customs Forum-Supreme Court of India Date-9th March 2021 Sub: When once an assessment has been made by the Proper officer, whether the appellate or revision authority has power to do reassessment. Powers of Directorate of Revenue Intelligence explained. The apex court… Read More ...
Alka Khandu Avhad Vs Amar Syamprasad Mishra & Anrs
Supreme Court : Outstanding fees of an Advocate re Joint case filed by Husband and wife- Cheque issued by husband returned due to insufficient funds -whether Wife is liable u/s 138 of Negotiable Instrument Act-Supreme Court settles the law. Forum-Supreme Court of India Date- 08th March 2021 Citation-Alka Khandu Avhad Vs Amar Syamprasad Mishra & Anrs An interesting… Read More ...
Engineering analysis centre of Excellence Private Limited Vs CIT
Supreme Court : Supreme Court settles the long standing dispute regarding the taxability of sale of software. Case- ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED Versus THE COMMISSIONER OF INCOME TAX & ANR. Date- 2nd March 2021 The apex court today in a catena of appeals was dealing with the following four categories of cases where the issue… Read More ...
Dr.S.Muthian vs. ACIT (Madras High Court)
Madras High Court: Synopsis: The Madras High Court noted that as per Section 5(1) of the Income Tax Act, the assessee comes under the category of NOR assessee and is liable to pay tax only on income earned in India. Specifically, Section 5(1) excludes “income which accrues or arises outside India“ in the case of Not Ordinarily Resident… Read More ...
FRANKLIN TEMPLETON TRUSTEE SERVICES PRIVATE LIMITED AND ANOTHER VERSUS AMRUTA GARG AND OTHERS
Supreme Court of India : *FRANKLIN TEMPLETON TRUSTEE SERVICES PRIVATE LIMITED AND ANOTHER VERSUS AMRUTA GARG AND OTHERS* Forum -Supreme Court of India Date-12/02/2021 *Sub-Whether winding up of the schemes of the Franklin Templeton based on the consent of the unit holders in the e-voting was valid or it required consent of all the Unit Holders* . An interesting issue… Read More ...