Category: High Courts
No question of change of opinion when subject matter income not shown in original return or was not the subject of earlier reopening. High Court upheld double reopening ABCAUS Case Law Citation: ABCAUS 2563 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: Commissioner of Income …
Exclusion inclusion of comparables to determine Arm’s Length Price (ALP) not necessarily give rise to purely legal or substantial questions of law – High Court ABCAUS Case Law Citation: ABCAUS 2556 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: Principal Commissioner of Income Tax v/s …
High Court revives prosecution for not filing return. An indefinite period for compliance can never be the intention of the law  ABCAUS Case Law Citation: ABCAUS 2553 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: Sasi Enterprises v. Assistant Commissioner of Income Tax (2014) …
UP Government to form new committee to deal cases where GST Tran-1 could not be filed on last date i.e. 27.12.2017 due to technical glitches in GSTN The Uttar Pradesh Government to form a new committee to take care of the individual cases where the dealers could not …
Seizure of goods for inadvertent mistake in two digits of truck number in e way bill was nothing but harassment of dealer. The High Court directed release of goods  ABCAUS Case Law Citation: ABCAUS 2542 (2018) 09 HC The Petitioner had filed a writ petition with prayer …
Allahabad High Court directs Nagar Aayukt, Nagar Nigam to decide Petitioner’s objections with regard to the assessment made towards his house tax ABCAUS Case Law Citation: ABCAUS 2541 (2018) 09 HC Allahabad High Court has directed Nagar Aayukt, Nagar Nigam, Kanpur to decide Petitioner’s objections with regard to …
High Court explains the law of taxation of agent / representative assessee u/s 163 who is liable to tax on both-income directly or indirectly arising / accruing in India through a business connection PILCOM treated agent u/s 163 of non-resident Foreign Cricket Boards liable to tax on income …
State GST Officers can also search, seizure and levy penalty for violation of Central Act as provisions of the Central and State Statutes are pari materia. After 01.02.2018, seizure / Penalty orders for alleged non-accompanying of E-Way Bill by Transporters referring to Government’s old Notification and Commissioner’s Circular …
Interview call letter sent by email held valid even when postal delivery was made on the date of interview making attendance impossible ABCAUS Case Law Citation: ABCAUS 2522 (2018) 09 HC The petitioner had applied for the post of Assistant Manager (Finance) in government corporation. The main case of the …
Commissioner DVAT directed to issue time barred F-Forms when it was not disputed that the transactions claimed were not genuine – High Court ABCAUS Case Law Citation: ABCAUS 2521 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: Ingram Micro India Pvt. Ltd. v. Commissioner, Department …
