February 2018 – taxcaselaw.com

Madras H.C : Notices of demand under Section 156

High Court Of Madras Sri Sivalaya Advances vs. Tax Recovery Officer Section : 156, 281 Asst. Year : 2005-06 to 2011-12 G. R. Swaminathan, J. W.P.(MD)Nos.1320 to 1324 of 2018, W.M.P.(MD)Nos.1390 to 1399 of 2018 & W.P.(MD)No.1320 of 2018 28th February, 2018 Counsel appeared: R. Srinivasan for the Petitioner.: S. Srimathi, Standing Counsel for the Respondent …

Bombay H.C : The Tribunal was right in justifying the deletion made by the CIT(A) whereas the mere deduction of tax and a PAN no. is not sufficient evidence regarding the identity of the parties concerned

High Court Of Bombay Pr.CIT vs. Chawla Interbild Construction Co. Pvt. Ltd. Section 260-A Asst. Year 2009-10 M. S. Sanklecha & Sandeep K. Shinde, JJ. Income Tax Appeal No. 1103 OF 2015 28th February, 2018 Counsel Appeared: Arvind Pinto for the Petitioner.: Subhash Shetty for the Respondent PC. 1. This Appeal under Section 260-A of the …

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in restoring the registration under section 12A

High Court Of Bombay CIT (Exemption) vs. Sadguru Narendra Maharaj Sansthan Section 260-A, 12A M.S. Sanklecha & Sandeep K. Shinde, JJ. Income Tax Appeal No. 1094 OF 2015 28th February, 2018 Counsel appeared: Tejveer Singh for the Appellant. : Sanjiv M. Shah for the Respondent. PC: 1. This Appeal under Section 260-A of the Income Tax …

Bombay H.C : Whether in the facts and in the circumstance of the case and in law, the Tribunal was justified in dismissing the case of revenue without considering the fact that in the present case, Assessee has claimed written down value of assets as Additional depreciation after its useful life?

High Court Of Bombay CIT (Exemptions) vs. Bhatia General Hospital Section 260-A Asst. Year 2007-08 M.S.Sanklecha & Sandeep K. Shinde, JJ. Income Tax Appeal No. 846 OF 2015 26th February, 2018 Counsel Appeared: A. K. Saxena, for the Appellant. : Ajaykumar R. Singh, for the Respondent. P.C: This Appeal under Section 260-A of the Income Tax …

Delhi H.C : The applicant M/s Greater Noida Industrial Development Authority has not been found fit for notification u/s 10(46) of the Income Tax Act, 1961 by the Central Government and is hereby rejected

High Court Of Delhi Greater Noida Industrial Development Authority vs. Union Of India Section 10(46) Sanjiv Khanna & Prathiba M. Singh, JJ. Writ Petition (Civil) No. 732/2017 26th February, 2018 Counsel Appeared: Balbir Singh, Sr. Adv., with Jasmeet Singh, Rubal Maini, Nitesh Shrivastava, Naman Joshi, Hemant Jain & Sunil Gupta, Adv., for the Petitioner. : Ripu …

CESTAT- New Delhi : ‘Green houses in ready to assemble sets’ manufactured by assessee classifiable under Heading No. 9406 00 11

CESTAT, New Delhi Bench Jain Irrigation Systems Ltd. Vs. Commissioner of Central Excise & Service Tax, Alwar Justice Dr. Satish Chandra, President And V. Padmanabhan, Technical Member Final Order Nos. 50792-50794 Of 2018 Excise Appeal Nos. 51339, 51340, 51341 Of 2017 February Â 26, 2018Â ORDER V. Padmanabhan, Technical MemberÂ – The present appeals have been filed against …

CESTAT- New Delhi : Heavy commercial vehicles meant to carry loads with maximum speed in range of 70 to 85 km per hour and capable of unloading material at site classifiable under Heading No. 5704 23 90 as ‘tipper trucks’ and they would not fall in category of ‘dumpers’

CESTAT, New Delhi Bench VE Commercial Vehicles Ltd. Vs. Commissioner of Central Excise & Service Tax, Indore Justice Dr. Satish Chandra, President And V. Padmanabhan, Technical Member Final Order No. 50795-50799 Of 2018 Ex. Appeal Nos. 50085, 50257 & 50258 Of 2015 & Ors. February Â 26, 2018Â ORDER V. Padmanabhan, Technical MemberÂ – The entire set of …

Andhara Pradesh & Telangana H.C : The Appellant/Assessee has discharged his onus of proof regarding the gift by furnishing all the materials required for establishing the genuineness of the gift

High Court Of Andhara Pradesh & Telangana Pendurthi Chandrasekhar vs. DCIT Section 132, 153-A Asst. Year 2006-2007 C. V. Nagarjuna Reddy & Challa Kodanda Ram, JJ. ITTA Nos. 701 and 702 of 2016 23rd February, 2018 Counsel appeared: K. Vasanth Kumar for the Appellant.: K. Kiranmayee, Senior Standing Counsel for the Respondent C. V. NAGARJUNA REDDY, …

S.C : Where assessee had paid sales tax on provisional sale price of Rs. 682 per cylinder and said sale price had been subsequently reduced to Rs. 645, it was entitled to get refund of sales tax paid on excess amount

Supreme Court Of India Universal Cylinders Ltd. Vs. Commercial Taxes Officer Section 54 Madan B.Lokur And Deepak Gupta, Jj. Civil Appeal Nos. 2431 To 2434 Of 2018 February 23, 2018 JUDGMENT Deepak Gupta J. – Leave granted. 2. Since a common question of law arises in these appeals, they are being disposed of by this common …

Bombay H.C : The Assessing Officer was justified in making an adjustment u/s 143(1)(a) relating to disallowance of the claim for bad debts under Section 36(1)(viii) in respect of a sum of Rs.1,69,37,818/- representing “provision for doubtful overdue installments under hire purchase finance agreements

High Court Of Bombay Bajaj Auto Finance Ltd. vs. CIT Section 143(1)(a), 36(1)(viii) Asst. Year 1993-94 M.S. Sanklecha & Riyaz I. Chagla JJ. Income Tax Reference No. 25 OF 2000 23rd February, 2018 Counsel Appeared: Vasanti Patel for the Petitioner.: Charanjeet Chanderpal a/w Namita Shirke for the Respondent M. S. SANKLECHA, J. 1. This Reference under …

Month: February 2018