Bombay H.C : The notices for reopening of assessment issued Section 148
High Court Of Bombay State Bank Of India vs. Assistant Commissioner Of Income Tax Section 143(3), 147, 148 Asst. Year […]
Sec. 143(3), Section 147, Section 148
June 2018
GST Caselaws
AAR-Chhattisgarh : Authority for Advance Ruling, Chhattisgarh is not proper authority to pronounce ruling regarding availability or otherwise of ITC to a firm which is registered and situated at a place outside State of Chhattisgarh. Similarly, determination of place of supply as regards that firm has been kept out of purview of Authority for Advance Ruling (AAR) stipulated under provisions of section 97(2) of CGST Act, 2017
Authority For Advance Rulings, Chhattisgarh Utility Powertech Ltd., In re S.K. Buxy And Rajesh Kumar Singh, Member STC/AAR/02/2018 June 14,
Sec. 40(a)(i), Sec. 9(1)(Vii), Section 190
Madras H.C : Whether commission paid by an exporter to a non-resident agent and/or a foreign agent for service provided outside India for procuring orders is taxable in India ?
High Court Of Madras Evolv Clothing Company Pvt. Ltd. vs. Assistant Commissioner Of Income Tax Section 40(a)(i), 9(1)(vii), 190, 191
Section 263, Section 147, Section 54EA
Kerala H.C : The invocation of Section 263 of IT Act is bad in law for reason of the view taken by the Assessing Officer being one of the courses permitted by law
High Court Of Kerala CIT vs. Dr. P.N. Bhaskaran Section 263, 54EA, 147 Asst. Year 1999-2000 K. Vinod Chandran &
Income Tax Case Laws, Section 179, Section 220, Section 230
Kerala H.C : The petitioner that he was residing in Abu Dhabi for more than 20 years and that he was undergoing medical treatments in Abu Dhabi under a health insurance cover
High Court Of Kerala Mailakkattu Varghese Uthup vs. Pr. CIT Section 220, 179, 230 P. B. Suresh Kumar, J. W.P.(C).No.
Income Tax Case Laws, Sec. 143(3), Sec. 36(1), Section 148, Section 36
Kerala H.C : The investment is from its own funds; the Revenue concludes that it is from the borrowed funds. What is the nature of assessee’s investment: revenue or capital
High Court Of Kerala Muthoot Finance Ltd. vs. JCIT Section 36(1), 143(3), 148 Asst. Year 2006-07 Antony Dominic ACJ &
Sec. 2(22)(E), Income Tax Case Laws, Section 147, Section 148
Kerala H.C : The appellate tribunal was justified in not relying on the revised annual return in which transfer of shares by the appellant was included and which was also accepted by the Registrar of Companies
High Court Of Kerala Lailabi Khalid vs. CIT Section 2(22)(e), 147, 148 K.Vinod Chandran & Ashok Menon Monday ITA.No. 179
Sec. 12A, Sec. 260A, Section 12, Section 263
Karnataka H.C : Disallow the claim of Depreciation under Section 32 of the Act in the hands of the Assessee
High Court Of Karnataka CIT vs. Agricultural Produce Market Committee Section 12A, 260-A, 263 Asst. Year 2005-06 Vineet Kothari &
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Bombay H.C : The motion No.534 of 2014 seeks condonation of 374 days delay in taking out this motion to set aside the order dated 9th February, 2017 passed by the Prothonotry and Senior Master rejecting the applicant’s appeal under Rule 986
High Court Of Bombay CIT vs. Airlift (India) Pvt. Ltd. M.S. Sanklecha & Sandeep K. Shinde, J.J. Notice Of Motion
GST Caselaws, Section 129, Section 68
Allahabad H.C : Where Competent Authority had seized goods of assessee under transport as well as vehicle on account of non filing of Part-B of E-way bill, said authority was directed to release goods and vehicle on assessee furnishing security other than cash or bank guarantee equivalent to proposed tax
High Court Of Allahabad New Shiva Transport Service vs. State of U.P. Section 68, 129 Pankaj Mithal And Jayant Banerji,
