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January 2018

S.C : To attract section 2(22)(e), a ‘shareholder’ has only to be a person who is beneficial owner of shares; he need not necessarily be a registered shareholder; matter referred to CJI

Avijit Das / January 18, 2018

Supreme Court Of India National Travel Services Vs. CIT, Delhi, VIII Section 2(22) R.F. Nariman And Navin Sinha, JJ. Civil […]

Kerala H.C : No taxable supply when goods were transported on delivery challans so long as authenticity of delivery challan was not doubted and therefore, such goods could not be detained merely for infraction of Rule 138 (2) of State SGST Rules. Thus, detention of goods as manufacturer did not uploaded a declaration in accordance with Rule 138(2) of State SGST Rules was unsustainable

Avijit Das / January 18, 2018

High Court Of Kerala Age Industries (P.) Ltd. vs. Assistant State tax Officer P.B. Suresh Kumar, J. W.P. (C) No.

Sec. 143(3), Section 143

Madras H.C : the petitioner should be relegated to avail the appellate remedy under the Act and no indulgence should be granted to the petitioner to challenge an assessment order by way of a writ petition

Avijit Das / January 18, 2018

High Court Of Madras LIC Employees Co-Operative Bank Ltd. vs. Assistant Commissioner Of Income Tax Section : 143(3) Asst. Year

Delhi H.C : The claim of the Appellant with respect to provision made for interest on overdue deposits was not acceptable until it is ascertained that the actual payment of the provision has been made to the customers or not

Avijit Das / January 17, 2018

High Court Of Delhi Oriental Bank of Commerce Vs. Additional Commissioner of Income Tax Section 37(1) Assessment year 2009-10 Ravindra

Sec. 2(47), Section 147, Section 45

Bombay H.C : The transfer within the meaning of Section 2(47)(v) had taken place only in 2002-03 assessment year ignoring the development agreement by way of Power of Attorney, based on which transfer of possession and development have taken place much earlier and when the order of the Tribunal is contrary to facts and law

Avijit Das / January 17, 2018

High Court Of Bombay Dr. Joao Souza Proenca vs. ITO, Ward -2(2), Panaji Section 2(47), 45 and 147 Assessment year

Section 271, Section 69

Madras H.C : As no notice was issued by the Assessing Officer intimating his intention to invoke the explanation to Section 271(1)(1)(c) the appellant had no opportunity of meeting the case under the explanation. Hence, levy of penalty under the explanation, therefore, is not sustainable

Avijit Das / January 12, 2018

High Court Of Madras CIT, Thiruvananthapuram v. Smt. Vasantha Anirudhan Section 271, 69 Assessment year 1990-91 Vinod Chandran And Ashok

GST Caselaws, Section 16

Uttarakhand H.C : Where assessee, a manufacturer of motor cycles, availed benefit of exemption provided under a Notification and further did not pay National Calamity Contingent Duty [NCCD], Education Cess [EC] and Secondary and Higher Education Cess [SHEC], it was not entitled to utilize cenvat credit of duties paid on inputs to pay NCCD, EC and SHEC

Avijit Das / January 11, 2018

High Court Of Uttarakhand Hero Motocorp Ltd. Vs.Commissioner of Central Excise, Dehradun Section 16 K.M Joseph, C.J. And V.K. Bist,

Kerala H.C : The assessee having incurred a loss in export business is eligible for a deduction under section 80HHC

Avijit Das / January 10, 2018

High Court Of Kerala CIT, Trivandrum Vs. Jameela, J.S. Cashew Exporters Section 80HHC Vinod Chandran And Ashok Menon, Jj. IT

Section 254, Section 14A

Delhi H.C : Where assessee accepted reduced quantum of disallowance under section 14A granted by Commissioner (Appeals) but when revenue filed appeal before Tribunal, assessee filed cross-objection after delay of over four years completely denying liability under section 14A, said delay was not to be condoned

Avijit Das / January 10, 2018

High Court Of Delhi Jubilant Securities (P.) Ltd. vs. DCIT Section : 254, 14A S. Ravindra Bhat And A.K. Chawla,

Section 132, Sec. 234C, Section 263

Uttarakhand H.C : Where a return of income could not be filed by the assessee due to unavoidable circumstances and such return, of income is filed voluntarily by the assessee or his legal heirs without detection, by the Assessing Officer

Avijit Das / January 10, 2018

High Court Of Uttarakhand Harish Kumar Gupta vs. CCIT & Ors. Section 132, 234C, 263 Rajiv Sharma, J. Writ Petition

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