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Showing 1 to 20 of 96434 Records

  • 2018 (2) TMI 1352 - DELHI HIGH COURT

    CENTRAL BOARD OF DIRECT TAXES Versus SATYA NARAIN SHUKLA

    RTI - information sought for related to allegations of corruption - verification of the affidavits filed by the Members of Parliament (MPs) and Members of Legislative Assembly (MLAs) disclosing their assets to the Election Commission - whether the information sought for by the respondent is excluded from the purview of the Act? - Held that - It is clear from the above that only such information which would (i) impede the process of investigation;....... + More


  • 2018 (2) TMI 1351 - PUNJAB AND HARYANA HIGH COURT

    The Commissioner of Income Tax, Faridabad Versus M/s NHPC Ltd.

    Additions for Advance against depreciation (AAD) - MAT - Book profit u/s 115JB - whether is income received in advance , thus making the said income subject to Charge under Chapter-II, as business income under Chapter-IV-D read with sub clause (i) of sub-Section 24 of Section 2 of the Income Tax Act? - Held that - In our view, the matter is covered in favour of the respondent assessee by the judgment in the assessee s case National Hydroelectric ....... + More


  • 2018 (2) TMI 1350 - KARNATAKA HIGH COURT

    M/s Telekom Malaysia Berhad Versus Union of India, Deputy Director of Income Tax (International Taxation) , Commissioner of Income Tax (International Taxation)

    Reopening of assessment - non-service of Statutory Notice under Section 148 of the Act and non- grant of adequate opportunity to raise the objections - Held that - It cannot be believed that the proceedings initiated right in the Month of March 2016 followed by various notices throughout the period, on 29.03.2016, 02.06.2017, 12.07.2017, 11.10.2017 and 16.10.2017 followed by letter dated 07.11.2017, all have not been issued or served upon the pet....... + More


  • 2018 (2) TMI 1349 - DELHI HIGH COURT

    MEENA RASTOGI Versus CENTRAL BOARD OF DIRECT TAXES, AND ANR.

    Extension of time to pay the third installment on the undisclosed income under the Income Declaration Scheme Rules, 2016 - reasons given by the petitioner in her letters seeking extension of time - Held that - The ground taken by the petitioner, that she is 70 years of age and suffering from ill health which had become a hurdle in her day-to-day work, cannot be a ground to seek an extension of time. Assertion that the petitioner merely forgot to ....... + More


  • 2018 (2) TMI 1348 - KARNATAKA HIGH COURT

    THE PR COMMISSIONER OF INCOME TAX, BELAGAVI AND ASST. COMMISSIONER OF INCOME TAX, CIRCLE-, BENGALURU Versus SHRI VEER PULAKESHI, CO-OPERATIVE BANK LIMITED

    Addition on account of accrued interest on loans which are classified as Non-performing Assets - Held that - The issue involved in this appeal is no more res integra in view of the decision of the Co-ordinate Bench of this Court in the case of Commissioner of Income-Tax and another Vs. Canfin Homes Limited (2011 (8) TMI 178 - KARNATAKA HIGH COURT) as that when an asset becomes non-performing, it ceases to yield income and once a particular asset ....... + More


  • 2018 (2) TMI 1347 - UTTARAKHAND HIGH COURT

    Mallikarjun School Society Versus Chief Commissioner of Income Tax

    Exemption u/s 10(23C)(iv) denied - proof of charitable activities - Petitioner society was running 08 school buses to ferry the students - case of the petitioner society was rejected primarily on the ground that the assessee could not produce any evidence that buses were being used for the school only - Held that - It is evident from a combine reading of Memorandum of Association that the Society has been primarily established to impart education....... + More


  • 2018 (2) TMI 1332 - DELHI HIGH COURT

    UNIQUE ENGINEERS PVT. LTD. Versus NITYA ELECROCONTROLS PVT. LTD.

    Winding up petition - proof of outstanding dues - neglection to pay the balance due - Held that - A bare reading of the aforesaid Warranty Clause clearly demonstrates that the same was applicable only for any manufacturing defect, bad workmanship or quality for a period of 15 months from the date of supply or 12 months from the date of commission, whichever was earlier. The Warranty Clause does not in any manner cover the short supply. The Warran....... + More


  • 2018 (2) TMI 1331 - GUJARAT HIGH COURT

    Official Liquidator Versus Gira Sarabhai, A.R. Mehta, D.S. Mehta

    Scheme of dissolution - Held that - There appears to be proper compliance of the provisions of Section 497 of the Act, finds that the prayers sought for in the present report could be granted. - In view of above, the company is ordered to be dissolved in terms of Section 497 of the Act. The Ex-directors of the company are directed to pay ₹ 10,000/- being expenses relating to filing of the present report to the office of the Official Liquida....... + More


  • 2018 (2) TMI 1327 - DELHI HIGH COURT

    RAJBHUSHAN OMPRAKASH DIXIT Versus UNION OF INDIA AND ANR

    Offence under PMLA - Seeking issuance for a writ of habeas corpus for releasing the Petitioner from custody - Are the PMLA offences cognizable? - Held that - When Form III uses the word order that has to include, as per Rule 2 (1) (h) of the PML Arrest Rules, the grounds of arrest. The basic idea is not merely to inform the person arrested of the grounds of arrest but to also furnish him a copy thereof. Even Rule 3 (1) of the PML Arrest Rules req....... + More


  • 2018 (2) TMI 1317 - MADRAS HIGH COURT

    M/s. Victoria Bleaching & Dyeing Versus Customs & Central Excise Settlement Commission, Commissioner of Central Excise

    Application for Settlement - Settlement Commission, while rejecting the application, by the impugned order, did not allow the application to be proceeded with, in terms of Section 32 F (1) of the Act, as the petitioner did not satisfy the condition in Clause (a) of Section 32 E (1) (a) - Held that - the petitioner stated that, there was no processing of dyeing blended yarn in the last year, so, they did not file 173 B during that period, and in f....... + More


  • 2018 (2) TMI 1316 - GUJARAT HIGH COURT

    Commissioner, CGST And C. EX Versus Sacmi Engineering (India) Pvt. Ltd.

    Interpretation of statute - suo moto re-credit - Whether in the facts and circumstances of the case and law, the Hon ble Tribunal has committed substantial error of law in allowing the Appeal of the Respondent and in interpreting provision of Sec. 11 B of Central Excise Act 1944, by allowing to the Respondent to avail suomotu recredit of cenvat, by acknowledging it as only adjustment of books of entry? - Held that - this was not the case of the a....... + More


  • 2018 (2) TMI 1315 - GUJARAT HIGH COURT

    Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd.

    Whether the penalty under Rule 15(2) Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 which is mandatory in nature can be waived by the CESTAT? - Held that - the Tribunal noted that there were different views of the High Court on the issue of taxability itself - The judgement of the Tribunal seems to be suggesting that the issue itself was not free from doubt. In any case, there is no establishment of allegations o....... + More


  • 2018 (2) TMI 1298 - MADRAS HIGH COURT

    Sanden Vikas India Private Limited Versus The Assistant Commissioner (CT)

    Rate of tax - Classification of goods - automotive air conditioning systems - taxable at 4 or 12.5 - Held that - the goods imported by the petitioner are inputs for the manufacture of car inside the State. Therefore, the appropriate classification should be under Entry 67 of Part B to the First Schedule and not otherwise - In paragraph 13 of the counter affidavit, the respondent took a stand that the industrial input certificates issued by the pu....... + More


  • 2018 (2) TMI 1297 - TELANGANA AND ANDHRA PRADESH HIGH COURT

    Dr. Reddy’s Laboratories Limited Versus Assistant Commercial Tax Officer, West Godavari District and three others

    Detention of goods - Capsule manufacturing equipment Omega 20 extruder - stock transfer - detention on the ground that the said consignment was not accompanied with advance CST waybill of Andhra Pradesh - Held that - the officer concerned is empowered to exercise the power of detention of goods only where he is prima facie satisfied that the movement of goods is covered by the transaction of sale or purchase and that there is an attempt on the pa....... + More


  • 2018 (2) TMI 1296 - KERALA HIGH COURT

    Ravi Parameswaran Pillai, Proprietor, M/s. Devi Chemicals Versus Assistant State Tax Officer State Goods And Services Tax Department Kerala And Assistant Commissioner (Assessment) Special Circle, Thiruvananthapuram

    Release of detained goods - the issue covered by the decision in the case of M/s Indus Towers Limited Versus The Assistant State Tax Officer 2018 (1) TMI 1313 - KERALA HIGH COURT , where it was held that The detention of goods merely for infraction of the procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction. - The first respondent is directed to release the goods covered by Ext.P5 notice to the petitione....... + More


  • 2018 (2) TMI 1294 - DELHI HIGH COURT

    M/s ABHIPRA CAPITAL LTD. Versus DEPUTY COMMISSIONER OF INCOME TAX (INVESTIGATION)

    Nature of expenditure - members fee paid by the appellant to the National Stock Exchange - revenue or capital expenditure - Held that - Alembic Chemical Works Co. Ltd. Vs. Commissioner of Income Tax, Gujarat (1989 (3) TMI 5 - SUPREME Court), elucidates and affirms that a once and for all payment , when it brings into existence an asset or advantage of enduring benefit, in the absence of special circumstances leading to an opposite conclusion, is ....... + More


  • 2018 (2) TMI 1293 - GUJARAT HIGH COURT

    Demuric Holdings Pvt. Ltd. Versus Assistant Commissioner of Income Tax, Vapi Circle

    Reopening of assessment - capital gain tax - Deemed dividend u/s 2(22)(a) - Held that - This entire transaction of transfer of shares by the petitioner to M/s.Nerka Chemicals Pvt. Ltd. came up for scrutiny by the AO during the original assessment proceedings. Of course, the assessee s contention revolved around the issue whether such transaction would invite capital gain tax in the hands of the assessee or not. Nevertheless, this transaction was ....... + More


  • 2018 (2) TMI 1292 - GUJARAT HIGH COURT

    Jayant Security And Finance Ltd. Versus Assistant Commissioner of Income Tax Officer Circle 1 (1) (2)

    Reopening of assessment - notice issued beyond the period of four years - change of opinion - advances receipt by assessee being undisclosed - independent application of mind by assessee - Held that - The reasons recorded show that the Assessing Officer had received information from the Investigating Wing in connection with advances of ₹ 10.25 Crores rounded off received by the assessee from M/s. East West Finvest India Limited during the F....... + More


  • 2018 (2) TMI 1291 - BOMBAY HIGH COURT

    The Shri Saibaba Sansthan Trust (Shirdi) Versus The Union of India and Another

    Anonymous donations received by the Petitioner in dakshina boxes held to be taxable under Section 115 BBC - Held that - In the present facts, we note that the impugned assessment order dated 31 December 2017 has sought to distinguish the decision relied upon in the present facts. Infact he holds that the trust is not for religious purposes. Therefore will not fall in the exclusion clause under Section 115 BBC (2) of the Act. This understanding of....... + More


  • 2018 (2) TMI 1290 - BOMBAY HIGH COURT

    M/s. Kapurchand Jethaji & Co. Versus The Commissioner of Income Tax & Another

    Kar Vivad Samadhan Scheme - declaration under Section 88 of the Scheme seeking to settle the tax arrears pending as on 31 March 1998 for the assessment year 1983-84 to 1986-87 - Held that - From the reading of the impugned order, the Affidavit in Reply filed by the Respondent No. 1 dated 28 April 1999 and Affidavit in SurRejoinder dated 26 July 1999, it is clear that on the date of filing of second declaration i.e. 29 January 1999, there were no ....... + More


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