Category: High Courts

Disallowance under section 40(a)(ia) of the Income Tax Act, 1961 cannot be made applicable to short deduction of tax at source  – High Court In a recent judgment Hon’ble Uttarakhand High Court has upheld that disallowance under section 40(a)(ia) of the Income Tax Act, 1961 cannot be made …

There is marked distinction between the expressions, “entitlement to” claim input tax credit and “entitled to avail” input tax credit. There is marked distinction between the expressions, “entitlement to” claim input tax credit and “entitled to avail” input tax credit. In a recent judgment, Hon’ble High Court of …

Training workshop for performance management, and career management for employees are general training programs that cannot be considered as technical services – HC In a recent judgment, Hon’ble Karnataka High Court has held that training workshop for performance management, and career management for employees are general training programs …

High Court directed closure of Capital Gain Deposit Scheme (CGDS) Account opened mistakenly by the assessee on wrong advice by tax consultant. In a recent judgment, Hon’ble High Court of Meghalaya has directed Income Tax Authorities to expeditiously close the Capital Gain Deposit Scheme (CGDS) Account of the …

Merely non furnishing of purchase & sale register would not amount to escapement of income In a recent judgment, the Hon’ble Supreme Court dismissed the SLP against the judgment of Gujarat High Court holding that and merely non furnishing of purchase and sale register would not amount to …

Legal representative of deceased must be issued a show cause notice before making determination of GST liability of deceased – High Court In a recent judgment, Hon’ble Allahabad High Court has held that once GST provision deals with the liability of a legal representative on account of death …

Notice u/s 143(2) issued by ITO who lacked jurisdiction held valid as in substance it was in conformity with the intent & purpose of Income Tax Act 1961. In a recent judgment, Guwahati High Court has held that in absence of ITAT finding that notice u/s 143(2) issued …

When goods was accompanied with requisite documents merely not mentioning name of transporter in e-way bill not intention to evade payment of tax.  In a recent judgment, Allahabad High Court has quashed GST order alleging intention to evade payment of tax where goods was accompanied with tax invoice, …

High Court allows capital gain exemption u/s 54(1) on purchase of seven row houses before the amendment brought w.e.f. 01.04.2015. In a recent judgment, Hon’ble Bombay High Court has held that the words ‘a residential house’ in unamended Section 54(1) of the Income Tax Act would not mean …

Time for compliance of notice is to be calculated not by the clock but by the calendar. – order u/s 148A(d) quashed Time for compliance of a notice is to be calculated not by the clock but by the calendar. In a recent judgment, Hon’ble Jharkhand High Court …