High Courts

  • Income Tax

High Court declined to direct Director Inv. as petitioner was trying to settle personal score

High Court declined to direct Director Investigation when petitioner was attempting to use the Court as a platform to settle…

5 years ago
  • GST

GSTN to provide facility of saving/printing forms submitted & review before submission – HC

GSTN to consider providing in the software itself a facility of saving/printing forms submitted and review before submission – High…

5 years ago
  • Income Tax

Non furnishing reasons recorded-High court quashed reassessment order admitting writ

Non furnishing reasons recorded-High court quashed reassessment order admitting writ as an exceptional case for invoking power under Article 226…

5 years ago
  • Service Tax

Service Tax notice quashed as pre-SCN consultation was mandatory as per CBIC Master Circular

Service Tax notice quashed as pre-show cause notice consultation was mandatory as per CBIC Master Circular. Exception not apply on…

5 years ago
  • GST

GST Classification as Printed or Exercise Books-emphasis is on a functional characteristics- HC

GST Classification of books as Printed Books or Exercise Books-emphasis is on a functional characteristics, the purpose it serves -…

5 years ago
  • Income Tax

What is principal business of assessee is very tricky question-High Court

What is principal business of assessee is very tricky question-High Court remands case to ITAT to examine applicability of exception…

5 years ago
  • Income Tax

Section 41(1) can not be invoked without any material evidence

Section 41(1) addition can not be invoked without any material evidence. High Court upheld quashing of addition made on account…

5 years ago
  • Income Tax

13 tests to determine if land is agricultural or not. High Court helds ITAT order as perverse

13 tests to determine if land is agricultural or not. High Court declares ITAT order as perverse in allowing capital…

5 years ago
  • Income Tax

Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier

Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either…

5 years ago
  • Excise/Custom

Central Govt. entitled to retain excess auction sale proceeds of confiscated goods under Customs Act

Central Government entitled to retain excess auction sale proceeds of confiscated goods u/s 125 of the Customs Act, 1962 and…

5 years ago