Category: High Courts
Challenge to the vires of PMLA Act 2002 on being passed as Money Bill dismissed as Petitioner had no locus, being not aggrieved and on account of delay ABCAUS Case Law Citation: ABCAUS 2806 (2019) (02) HC Important Case Laws Cited/relied upon by the parties Justice K.S. Puttaswamy …
Allowability u/s 37(1) of fine /penalty for redemption of goods ordered to be confiscated for breach of import conditions – High Court explains the Law ABCAUS Case Law Citation:ABCAUS 2801 (2019) (02) HC Important Case Laws Cited/relied upon by the parties CIT V/s. Ahmedabad Cotton Mfg. Co Ltd. …
Clandestine removal of goods without payment of excise duty can not be alleged on the basis of bilties/GRs recovered from transporters without conducting any investigation. – HC ABCAUS Case Law Citation: ABCAUS 2789 (2019) (02) HC The respondent-assessee was a company registered under the Indian Companies Act and was …
Question of ITC in Building Construction Material such as Angle, Cement, H.R. Sheets, Channel, Cylinder etc. under UPVAT – High Court admits Petition ABCAUS Case Law Citation:ABCAUS 2788 (2019) (02) HC The respondent company had claimed Input Tax Credit (I.T.C.) in regard to the Building Construction Material such …
Even if at passing the original assessment order, there is a mistake or non-application of mind, initiation of re-assessment the proceedings bad in law – HC ABCAUS Case Law Citation: ABCAUS 2785 (2019) (02) HC Important Case Laws Cited/relied upon by the parties Calcutta Discount Co. Ltd. Vs. …
Condonation of delay u/s 119(2)(b) for mistake of chartered accountant allowed. limitation when lead to hardships, should be construed in a reasonable manner-High Court ABCAUS Case Law Citation: ABCAUS 2770 (2019) (02) HC Important Case Laws Cited/relied upon by the parties CIT versus Rajesh Jhaveri Stock Brokers Pvt. …
Carry forward of unabsorbed depreciation beyond 8 years for periods prior to amendment to section 32(2)- SC dismisses SLP of the ITD ABCAUS Case Law Citation: ABCAUS 2746 (2019) (01) SC The Hon’ble Supreme Court has dismissed the Special Leave Petition (SLP) of the Income Tax Department against …
Reopening for verification of purchases from hawala dealer-Supreme Court dismisses SLP of the Department challenging dismissal of appeal by High Court ABCAUS Case Law Citation:ABCAUS 2745 (2019) (01) SC The Hon’ble Supreme Court has dismissed the Special Leave Petition (SLP) of the Income Tax Department against the decision …
Reopening of assessment for past years on account of the cancellation of Registration u/s 12AA is not permissible unless registration was obtained by fraud, collusion or concealment of any material fact ABCAUS Case Law Citation:ABCAUS 2742 (2019) (01) HC The Petitioner had filed the instant Petition against the …
Supreme Court stays arrest of petitioner under GST Act, directs release on bail in the event of arrest ABCAUS Case Law Citation: ABCAUS 2741 (2019) (01) SC The Hon’ble Supreme Court has stayed the arrest of the petitioner under GST Act on the condition that he appears before …