Category: High Courts
Person summoned by CCI for investigation and recording statement has right to be represented by an advocate subject to procedure to be laid down – High Court The present appeal had been filed by the Competition Commission of India (CCI/ Appellant) against the judgment of the High Court …
Invoking Section 56(2)(viib) to share premium received in limited scrutiny was not beyond the jurisdiction of the AO as the issue of share premium being correctly offered to tax was linked to the said section-HC ABCAUS Case Law CitationABCAUS 2348 ( 2018) 05 HC The Petitioner was a …
Prosecution u/s 420 of IPC disentitles benefit of IDS-2016 as scheme not apply to prosecution of any offence punishable under Chapter IX or Chapter XVII of the IPC-High Court ABCAUS Case Law Citation: ABCAUS 2343 (2018) (05) HC By the Finance Act, 2016 Government came with a scheme …
Resigned Director liable to pay service tax for his period. High Court declined to stay arrest or appearance before DG GST Intelligence in connection with the investigation/enquiry
Refusal to accept e-way bills generated much before seizure-It appears that petitioner misled us says Allahabad HC which had summoned GST Commissioner UP calling it a serious situation In the instant writ petition, the appellant assessee had challenged the seizure of goods and the vehicle by the …
Taxability of FTS to foreign airliner for providing engineers and flight deck crews remanded to ITAT for reconsideration as per amended DTAA ABCAUS Case Law Citation: ABCAUS 2332 (2018) (05) HC Important Case Laws Cited/relied upon by the parties: Tehniskil (Sendirian) Rerhard vs. C.I.T.(1996) 222 ITR 551 AAR …
Meaning of findings and directions for limitation period of reopening notice u/s 150(1). ITAT quashed re-assessment as CIT-A made an observation not gave direction In the instant appeal the appellant assessee had challenged the proceedings initiated under section 147/148 of the Income Tax Act, 1961 (the Act) …
Reopening assessment on information of plot purchase quashed as lease deed was already with AO and the fact was known and considered by him in original assessment u/s 143(3) – HC The petitioner company had filed the instant writ petition praying for setting aside and quashing re-assessment proceedings initiated …
Chartered Accountant held guilty u/s 278 for abating firm to evade tax by signing accounts without verifying the stock statement submitted to bank ABCAUS Case Law Citation: ABCAUS 2323 (2018) (05) AC Important Case Laws Cited/relied upon by the parties: Sudeep Jain vs M/s ECE Industries Ltd in …
Allahabad High Court uphelds the vires of the UP Tax on Entry of Goods into Local Areas Act, 2007- Act do not treat the entire State as one local area. ABCAUS Case Law Citation: ABCAUS 2322 (2018) (05) HC Important Case Laws Cited/relied upon by the parties: Automobile …