Category: High Courts
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 In a recent judgment, Delhi High Court has quashed order u/s 119(2)(b) denying condonation of delay in filing refund application observing that limitation when …
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 …
Revised computation of deduction u/s 10A of the Income Tax Act, 1961 permissible having regard to Section 10A (5) and Section 80A(5) of the Act ABCAUS Case Law Citation: ABCAUS 2736 (2019) (01) HC Important Case Laws Cited/relied upon: Goetze (India) Ltd. Vs. Commissioner of Income Tax (2006) …
