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Pune Saraf Association & Ors Vs Union of India & Ors (Bombay High Court)
Bombay High court: *Pune Saraf Association & Ors Vs Union of India & Ors* *Forum-Bombay High Court* *Date-27th May 2021* *Sub-Whether mandatory Hallmarking of Gold order issued by Government of Maharashtra for sale of gold jewellery is valid even when there are inadequate facilities for hallmarking of gold in the State* The vacation bench of Bombay High court… Read More ...
MSPL Limited v. PCIT (Bombay High Court)
Hon'ble Bombay High Court: Petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 19.03.2020 passed by the Income Tax Appellate Tribunal, Bangalore Bench. The Order pertained to transfer of the said appeals from the Bangalore Bench of the Income Tax Appellate Tribunal to Mumbai Benches of the Income Tax Appellate Tribunal. The Writ… Read More ...
Secretary to Government vs Smt Ningavva (Karnataka High Court)
High court of karnataka Division bench. : Revenue Inspector taking physical possession on direction of Competent Authority under ULC Act 1976 Sec 10(5)&10(6) . Proper and in accordance with law. Read More ...
Qualcomm India Private Limited Vs Union of India and others (Bombay High Court)
Bombay High court : *Qualcomm India Private Limited Vs Union of India and others* *Forum-Bombay High Court* *Date-21st May 2021* *Sub-Whether the writ petitioner was eligible to get interest on delayed refund in terms of Section 11BB of the Central Excise Act 1944 read with Section 83 of the Finance Act 1994* The appellant was providing support services to… Read More ...
Yogi Petroleum v. Commissioner VAT, Dadra & Nagar Haveli & Another WP No. 93644 of 2020 dt .21 -5-2021 (Bom.)(HC)
Bombay High Court : Natural justice - Alternative remedy-Beyond limitation period-Order passed by VAT authorities to Audit of business and reassessing the income is held to be bad in law and quashed. Alternative Remedy 58. The fourth issue which we have framed pertains to the objection raised by the respondents that the writ petitions should not be entertained as… Read More ...
CIT,Chennai Vs S.Muthu Palaniappan Chettinad Housing No 1(Madras High Court)
Madras High Court : CIT,Chennai Vs S.Muthu Palaniappan Chettinad Housing No 1 Forum-Madras High Court Date 22.04.2021 Sub-Whether open terrace in a private house can be included within the area for computing the built up area for the purpose of deduction u/s 80IB(10) and whether the time limit for building plan approval has to be computed from the last… Read More ...
Assistant Commissioner of Income Tax vs.Hirapanna Jewellers (ITA No.253/Viz/2020)
Honourbale Vishakapatanam Tribunal: Can addition be made U/s. 68 where cash have been deposited in Bank out of cash sales and shown as revenue receipt and offered as Income ? Read More ...
Aafreen Fatima Fazal Abbas Sayed vs. ACIT, Circle 23(1), Mumbai and Anr. [Writ Petition (L) No: 6096 of 2021], Order dated 08.04.2021 (Bombay)(High Court)
Bombay High Court : Revision application – Sec 264 of the Income Tax Act, 1961 – the revision application under sec 264 cannot be rejected without deciding the same on merits if the Assessee’s case does not fall in the exceptions provided under sec 264(4) of the Act. Read More ...
CIT-Chennai Vs Income-tax Settlement Commission & Ors (Madras High Court)
Madras High Court : Commissioner of Income-tax, Chennai-III Vs Income-tax Settlement Commissioner & Ors Forum Madras High Court Date 30th April, 2021 Sub-Whether an assessee can be permitted to file settlement application immediately after filing of return of income even when no notice for scrutiny assessment has been issued An interesting issue arose in this case when the assessee… Read More ...
Sew Infrastructure Limited Vs Director General of GST
Telangana High Court : *Sub-Whether Income-tax refunds can be adjusted by the department against outstanding dues of Service-tax* *Forum- Telangana High Court* *Date- 28th April, 2021* *Citation-Sew Infrastructure Limited Vs Director General of GST* An interesting issue arose in this case where the applicant was liable to a substantial amount of Income-tax refund and simultaneously had filed an application… Read More ...