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Radha Krishan Industries Vs State of Himachal Pradesh & Ors(Supreme Court)
Supreme Court : Radha Krishnan Industries Vs State of Himachal Pradesh & Ors Forum-Supreme Court of India Date-20th April,2021 Sub-Provisional attachment made under the State GST Act -challenged in a writ-Whether maintainable-Plea of Alternative remedy-Calcutta Discount case and other Income-tax cases reaffirmed and relied upon- Grounds for provisional attachment explained threadbare This is a classic case of abuse… Read More ...
Deific Abode LLP Vs Union of India & Ors(Calcutta High Court)
Calcutta HighCourt : Deific Abode LLP Vs Union of India & Ors Date -16th April, 2021 Forum- Calcutta High Court Sub-Whether the Prohibition of Benami Property Transactions Act, 1988 as amended in the year 2016 is prospective or retrospective in nature- Doctrine of Precedent explained threadbare in view of the stay of operation of Calcutta High Court in… Read More ...
IFFCO Tokyo General Insurance Co Ltd Vs Pearl Beverages Limited(Supreme Court)
Supreme Court : *IFFCO TOKIO GENERAL INSURANCE COMPANY LTD. VERSUS PEARL BEVERAGES LTD. JUDGMENT* *Forum- Supreme Court of India* *Date -12th April, 2021* *Sub-Whether Insurance company is liable to pay compensation for loss of car which was being driven under the influence of alchohol- Section 185 of Motor Vehicles Act , Section 106 of Evidence Act analysed threadbare*-… Read More ...
Sobha Developers Ltd. Vs. Deputy Commissioner of Income Tax, LTU, Bangalore
HIGH COURT OF KARNATAKA: Disallowance made u/s. 14A of the Income-tax Act, 1961 ("the Act") could not be added to book profits of the assessee u/s. 115JB of the Act. The assessee is a company engaged in financing industrial units in the State of Karnataka. The assessee filed its ROI for A.Y. 2009-10 on 30.09.2011 declaring the book profit… Read More ...
B Kubendran Vs DCIT Chennai
Madras High Court : B.Kubendran Vs DCIT,Chennai Madras High court Date 9th April, 2021 Sub-Whether issuance of notice u/s 143(2) is mandatory for completing search assessment u/s 153A/C of the Income-tax Act,1961- Decision of Hotel Blue Moon (Supreme Court) distinguished. The single bench of Madras high court Justice Dr Anita Sumanth in this case was considering the question of… Read More ...
Jayama Xavier Vs Registrar of Firms
Kerala High Court : *Jayama Xavier Vs Registrar of Firms* *Date-08/04/2021* *Court- Kerala High Court* *Sub-Whether a LLP can be a partner in a partnership firm constituted under Indian Partnership Act, 1932.* The Hon’ble Kerala High Court in the case of Jayama Xavier Vs Registrar of firm was considering the rejection of registration of deed of partnership which was… Read More ...
DCIT Vs Pepsi Foods Limited
Supreme Court : *Deputy Commissioner of Income-tax & Another Vs Pepsi Foods Limited * *Forum-Supreme Court of India* *Date-6th April 2021* *Sub-Constitutional validity of 3rd proviso to Section 254(2A) of the Income-tax Act,1961* The Apex Court in a land mark decision held that *the 3rd proviso to Section 254(2A) to be unconstitutional and violative of Article 14 of… Read More ...
GE Capital Mauritius Overseas Investments Vs Deputy Commissioner of Income-tax
Delhi High court : GE Capital Mauritius Overseas Investments Vs Deputy Commissioner of Income-tax & another Delhi High court Date-26th March 2021 Sub-whether order u/s 241A withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India. The Delhi high court in an interesting case as above was dealing… Read More ...
VIRENDER KUMAR VS ITO 1(1) ALWAR ITA NO 1100/JP/2019
ITAT JAIPUR: WHEN SOURCE OF CASH DEPOSIT IS INCLUDED IN TURNOVER OFFERED FOR TAX IN RETURN OF INCOME FILED U/S 44AD, NO ADDITION IS VALID Read More ...
AMIT KUMAR DEY VS DCIT (ITA NO 5526/DEL/2018)
ITAT DELHI : Enhancement made by the CIT (Appeals) on issues, which were not part of limited scrutiny invalid and in violation to CBDT Instructions . Read More ...