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In favour of Matter remanded

Allahabad High Court : Question as to whether Fast Card/Mosquito Card would fall within ambit of Entry No. 20 Schedule II was remanded back for disposal afresh in light of order passed in case of Knight Queen Industries v. State of U.P. 2000 (145) STC 226

Avijit Das / August 21, 2017

High Court Of Allahabad Godrej Consumer Products Ltd. Vs. Commissioner of Commercial tax Suneet Kumar, J. Sales/Trade Tax Revision No. […]

Section 69A, Sec. 158BC

Madras H.C : Where revenue made addition on account of suppressed receipts in case of medical practitioner, Tribunal in absence of materials or discussion of evidence could not have allowed 42 per cent deduction from gross receipts towards non-receipt of fees and cost of medicines

Avijit Das / August 21, 2017

High Court Of Madras CIT, Chennai Vs. Dr. Hakeem S.A. Syed Sathar Section : 69A,158BC Block Period : 1997-98 to

Calcutta H.C : Where assessee raised jurisdictional issue that there was no international transaction before Assessing Officer, but he did not decide about said issue and referred matter to TPO, AO had acted in breach of principles of natural justice

Avijit Das / August 11, 2017

High Court Of Calcutta PCM Strescon Overseas Ventures Ltd. vs. DCIT, Central Circle 1(3), Kolkata Section 92C Debangsu Basak, J.

Kerala H.C : Section 80-IA, the statute does not contemplate that the airport should already be on stream and that the agreement should be entered into thereafter.

Avijit Das / August 7, 2017

High Court OfÂ Cochin International Airport Ltd. Vs. DCIT, Circle-1(1) Ernakulam Section 80-IA Assessment years 2005-06 to 2007-08 Antony Dominic

Gujarat H.C : The Supreme Court in case of Vijaya Bank (supra), judgement in case of Deepak Nitrite Limited (supra) was not correctly decided and, therefore, later judgement in case of Indian Petrochemicals Corporation Ltd. (supra) lays down the correct law

Avijit Das / August 4, 2017

High Court Of Gujarat CIT-IV vs. Vodafone Essar Gujarat Ltd. Section 115JB Assessment year 2003-04 Akil Kureshi And J.B. Pardiwala,

Section 10B, Section 144

Punjab & Haryana H.C : transfer of license to use software as a ‘sale’, instead of ‘royalty’ by relying on decision of Hon’ble Supreme Court in the case of Tata Consultancy Services v. State of Andhra Pradesh [2004] 141 Taxman 132(SC) given under Andhra Pradesh General Sales Tax Act, 1957

Avijit Das / July 19, 2017

High Court Of Punjab And Haryana Pr. CIT-2, Chandigarh Vs. Vertex Infosoft Solutions (P.) Ltd. Section 10B, 144 Assessment year

S.C : Where High Court on issue of grant of interest under section 244A did not agree with earlier view expressed by coordinate Bench of same High Court, appeal was remanded back to High Court for afresh decision by a larger bench

Avijit Das / July 6, 2017

Supreme Court Of India Engineers India Ltd. vs. CIT Section 244A A.K. Sikri And Ashok Bhushan, JJ. Civil Appeal No.

Delhi H.C : Tribunal accepted said plea and set aside assessment – On instant appeal, revenue pointed out that by virtue of Finance (No. 2) Act, 2009, an amendment has been introduced in section 132(1) with retrospective effect from 1-6-1994 whereby Additional Director has also been empowered to issue warrant of authorization

Avijit Das / March 29, 2017

High Court Of Delhi CIT, Central-II vs. P.C. Jain (HUF) Assessment Year : 2001-02 Section : 132 Badar Durrez Ahmed

S.C : The CIT (Appeals) vide order dated 28.10.2016 rejected the stay applications and directed the appellant to deposit 15 per cent of the total tax demand for assessment years 2007-08, 2008-09, 2009-10, 2010-11 and 2012-13 in four instalments.

Avijit Das / March 24, 2017

Supreme Court Of India Maharashtra Industrial Development Corporation vs. CIT (Exemptions) Section 220 R.K. Agrawal And Abhay Manohar Sapre, JJ.

Bombay H.C : Submission of ITR-V by ordinary post and its non-receipt by Central Processing Centre of Department

Avijit Das / March 20, 2017

High Court Of Bombay Crawford Bayley & Co. vs. Union of India Assessment Year : 2009-10 Section : 139 Dr.

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