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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

GST Caselaws, Section 16, Section 35

Karnataka H.C: cannot be denied only because ITC claim is not made in respect of Sale Invoices which are not pertaining to same Tax Period

Avijit Das / January 10, 2018

High Court Of Karnataka Kirloskar Electric Co. Ltd. Vs. State of Karnataka Section 16 Dr. Vineet Kothari, J. W.P. Nos.

Delhi H.C : Unabsorbed depreciation that was carried forward up to assessment year 2001-02 would be carried forward and set off against profits and gains of subsequent years without any limit whatsoever

Avijit Das / January 9, 2018

High Court Of Delhi Pr.CIT-2 vs. British Motor Car Co. (1934) Ltd. Section :Â 32 S. Ravindra Bhat And A.K.

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