Category: Judgments
Income tax penalty can not be imposed on the HUF which was no longer in existence and dissolved upon partition In a recent judgment, Hon’ble Calcutta High Court has held that income tax penalty can not be imposed on the HUF which was no longer in existence. Even …
Supply of service by a club or association to its members is not a taxable service for the purposes of GST. In a recent judgment, Hon’ble Kerala High Court has held that supply of service by a club or association to its members is not a taxable service …
No interference with order passed after considering replies filed by the petitioner and after providing an opportunity of personal hearing – High Court In a recent judgment, Hon’ble Madras High Court has held that since the impugned order was passed after due consideration of the replies filed by …
Goods transported subsequently to cancellation of GST registration was a sham transaction even though goods were accompanied by tax invoice and e-way bill. In a recent judgment, the Hon’ble Allahabad High Court has held when the GST registration of the dealer stood cancelled by the Department, goods transported …
Income Tax Return filed after death of the deceased can not be ignored for arriving at amount of compensation under Motor Vehicles Act In a recent judgment, the Hon’ble Supreme Court has held that Income Tax Return of the financial year in which accident took place but filed …
There is a need to impose time limit on oral submissions in Arbitration cases – SC In a recent judgment, the Hon’ble Supreme Court had observed that there is a need to impose time limit on oral submissions in Arbitration cases so that Higher Courts be in a …
Buyer can not enforce agreement to sell when he accepted & encashed demand drafts of refund of earnest money given to seller. In a recent judgment, the Hon’ble Supreme Court had held that Agreement to Sell cannot be specifically enforced as the buyer encashed the demand drafts issued …
Gupt donation/donation received in small boxes can not be held anonymous donation- ITAT In a recent judgment, ITAT Jodhpur held that gupt donation/donation in small boxes can not held anonymous donation. Even if such donations are not considered as corpus donations the trust was otherwise get deduction on …
Resulting company is entitled to claim depreciation on goodwill expended at the time of amalgamation of companies. In a recent judgment, the Hon’ble Supreme Court has dismissed the Special Leave Petition filed by the PCIT approving the judgment of the High Court that the assessee company is entitled …
High Court summons GST officials on harrowing experience of a genuine person went through in obtaining GST refund In a recent judgment, the Hon’ble Delhi High Court has described the non payment of GST refund as harrowing experience that a genuine person has gone through in obtaining a …
