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Showing 1 to 20 of 1727 Records

  • 2017 (9) TMI 853 - DELHI HIGH COURT

    Bijender Sharma Versus Anil Sabharwal

    Dishonour of cheques - Conviction for the offence under Section 138 of the Negotiable Instruments Act - Held that - True it is that in all cases where the loan transaction is not referred to or reflected in the Income Tax Returns, one cannot jump to a conclusion that the presumption under Section 139 of the N.I Act stand rebutted. In cases where the amount is small, the same principle may not apply. However, a huge amount of ₹ 50 lakhs has ....... + More

  • 2017 (9) TMI 534 - DELHI HIGH COURT

    Union of India & Another Versus Ajay Kumar

    Sanction of financial assistance to the respondent under the Partial Funding of Foreign Study Scheme - Held that - It clearly emerges that despite the Respondent, having no reason to believe, that he would most certainly get financial support, he chose to proceed abroad for undertaking the LLB (Senior Status) Course, in the University of Leicester, immediately upon sanction of his study leave. Obviously, the Respondent did so with open eyes, and ....... + More

  • 2017 (9) TMI 287 - DELHI HIGH COURT

    Bansal Plywood Versus State (NCT of Delhi) And Ors.

    Dishonor of cheque - Acquittal for the offence punishable under section 138 of the Negotiable Instruments Act, 1881 - legally enforceable debt proof - Held that - All burden of proving that a legally enforceable debt did not exist against the accused lies on the accused himself which has to be discharged by bringing on record some cogent evidence to make the Court believe that the existence of such liability was not probable. - The Trial Court ha....... + More

  • 2017 (9) TMI 282 - MADRAS HIGH COURT

    Coimbatore Masonic Charity Trust Versus State of Tamil Nadu, The Asst. Commissioner, Urban Land Tax Act, The Special Tahsildar, Urban Land Tax Act

    Grant of exemption from the levy of urban land tax - 90 of the petitioner-trust income has not been spent for the objects of the trust - Held that - The petitioner s specific case is that when they have fulfilled the condition imposed in the Government Order and the expenditure for the block period of three years is taken into consideration it would be evident that the petitioner complied with the condition laid down for being entitled to exempti....... + More

  • 2017 (9) TMI 255 - DELHI HIGH COURT


    Allegations levelled against the counsel appearing on behalf of the Revenue Department - Contempt of Courts - Mr. Rakesh Kumar Gupta states that although he is willing to withdraw some allegations on his own, and has already done so, he is not willing to withdraw all the allegations levelled against the lawyers representing the Revenue Department - Held that - Mr. Rakesh Kumar Gupta having addressed us for an hour and a half on the 28th July, 201....... + More

  • 2017 (8) TMI 1195 - DELHI HIGH COURT

    Mohammad Burhan Versus Directorate of Revenue Intelligence

    Guilty for committing offenses punishable under Sections 21(c) and 29 of NDPS Act - proof of commission of offence - Held that - The sole testimony of the Investigating Officer - PW-10 (Jyothimon Dethan) is not enough to prove the case of the prosecution beyond reasonable doubt. The offences under the NDPS Act are punishable with stringent sentence and the prosecution is required to establish its case beyond reasonable doubt irrespective of the w....... + More

  • 2017 (8) TMI 1169 - KERALA HIGH COURT

    St. Marys Hotels Private Limited Versus The Commissioner of Excise Thiruvananthapuram And Deputy Excise Commissioner, Excise Division Office, Kottayam

    Renewal of license - denial of renewal of license on the ground of location of liquor vend and also on the ground that licence is in the name of the 3rd additional respondent in Ext.P5 judgment viz., T.O. Abraham and there is no application submitted by the petitioners to change the licence in the name of he 2nd petitioner to the authority concerned - whether any manner of interference is warranted to Ext.P8 order passed by the 2nd respondent? - ....... + More


    C.S. Mukkoteswaran, Chittoor Dist & Another Versus prl. Secretary, revenue (Excise-II) Dept., Amaravathi & 3 OT

    License for retail outlets - license fees - delayed payment - liquor shops - whether the appellants-writ petitioners were willing to pay the license fee for the period from 01.04.2017 to 30.06.2017 as, in such an event, they would stand on par with the other licensees of the four undisposed A-4 retail outlets who were granted licenses from 01.04.2017 and, at the same time, no loss would be caused to the public exchequer - Held that - the appellan....... + More

  • 2017 (8) TMI 1078 - DELHI HIGH COURT

    Veena Versus State & Another

    Conviction under Section 138 of the Negotiable Instruments Act - legally enforceable debt - Held that - In a trial under Section 138 of the Negotiable Instruments Act, a presumption has to be drawn that every negotiable instrument was made or drawn for consideration and that it was executed for discharge of debt or liability. No sooner the complainant discharges the burden to prove that the instrument was executed by the accused, the rules of pre....... + More

  • 2017 (8) TMI 1077 - DELHI HIGH COURT

    Sharwan Chaudhary Versus Ajay Ahlawat

    Recovery with interest till the date of realization on the basis of a written agreement - Complaint case under section 138 Negotiable Instruments Act - Held that - The dispute herein being an independent dispute than was amongst directors of M/s SPL in CS (OS) No.1148/2008, would not absolve the defendant of his liability to repay the loan taken by him. If the intention of the parties in CS (OS) 1148/2008 was to absolve the directors of their per....... + More

  • 2017 (8) TMI 1014 - MADRAS HIGH COURT

    R. Justin Deva Arul Dhas Versus A. Darwin

    Cause of action arose as per Clause 8 of the Proviso to section 138 of Negotiable Instruments Act - period of limiatation - complaint was filed beyond the period of one month from the date on which the cause of action arose - Held that - In the present case, the issue is not relating to the retrospective application of the amendment. When the complaint was filed, it is true that the complainant can file a petition to condone the delay. Merely bec....... + More

  • 2017 (8) TMI 1013 - MADRAS HIGH COURT

    Sujatha Ramanathan Versus Ramya

    Complaint maintainable under Section 138 of the NI Act - non issuance of statutory notice - Held that - In the case in hand, admittedly, there was a notice on 21.11.2007 and the said notice was received by the responsible sub-staff or assistant of the petitioner s house/family on 22.11.2007. Therefore, absolutely there is no ground to show that there was no notice statutorily issued by the respondent and as such, notice was not served on the accu....... + More

  • 2017 (8) TMI 968 - DELHI HIGH COURT

    Union of India Versus Vodafone Group PLC United Kingdom & Another

    Permit the defendants to prosecute the foreign arbitration - Held that - This Court is of the prima facie opinion that as the claimants in the two arbitral proceedings form part of the same corporate group being run, governed and managed by the same set of shareholders, they cannot file two independent arbitral proceedings as that amounts to abuse of process of law. - This Court is further of the prima facie view that there is a risk of parallel ....... + More

  • 2017 (8) TMI 865 - GUJARAT HIGH COURT

    M/s Electrotherm (India) Ltd. Versus Union of India (Deleted) & 1

    Proceedings before BIFR - sick industrial company - recover the petitioner s pending dues directly from the petitioner s bank account - Held that - Consequent to a company being a sick industrial company under section 3(1)(o) of the Act, all proceedings for execution, distress or the like against any of the property of a sick company would automatically be suspended and could not be taken without the consent of the Board. It was held that in such....... + More

  • 2017 (8) TMI 864 - DELHI HIGH COURT

    M/s. Gupta Brothers (India) Versus Gas Authority of India Limited & Another

    Banning/blacklisting orders - Barring the petitioner from participating in the bidding process of GAIL in future for a period of 10 years - Held that - The very foundation of the Show Cause Notice, that the petitioner failed to check and point out fictitious documentation submitted by M/s Elgin towards supply of audio visual equipment in the contract, which have been claimed to be smuggled goods, which was investigated by Directorate of Revenue I....... + More


    Ch Seetharamanjaneyulu, Visakhapatnam, & 5 Otrs. Versus The State of A.P., Excise-II, Guntur Dist., & 3 Otrs.

    Grant of licence - establishment of A4 shops/2-B bars - licence denied on the ground that the premises selected by the petitioners falls within 500 meters to the National Highway No.16 - G.O.Ms.No.391, Revenue (Excise-II), Department, dated 18.06.2012 known as Andhra Pradesh Excise (Grant of Licence of Selling by Shops and Conditions of Licence) Rules, 2012 and same are amended vide G.O.Ms.No.112, dated 22.03.2017 - Held that - A perusal of the i....... + More

  • 2017 (8) TMI 796 - DELHI HIGH COURT

    M/s New Grow Software Solutions (P) Ltd Versus Union of India

    The petitioner has been debarred from participating in the tender process or entering into any contract/sub contract for a period of three years by the Ministry of Finance - Held that - Since it is an admitted case that the petitioner had not deposited the complete dues of EPF till that date (and had deposited it on 05.11.2013), the respondent proceeded to pass the impugned order - A bare perusal of the letter dated 30.04.2013 indicates that ther....... + More

  • 2017 (8) TMI 672 - KERALA HIGH COURT

    St. Marys Hotels Private Limited And T.O. Aleyas, Thottathil House, Thiruvalla Versus The Commissioner of Excise, Thiruvananthapuram And Deputy Excise Commissioner (ABKARI) , Kottayam

    Declining to issue license to the petitioner for running a FL-11 Hotel - conduct of EOGM - authorisation to Managing Director to seek licence - Held that - There was an interim order, Ext. P7, passed by the Tribunal, appointing Justice M. Ramachandran, former Judge of this Court to conduct the EOGM. It is also not in dispute that the EOGM was convened in accordance with the directives issued by the Tribunal and several decisions were taken. One a....... + More

  • 2017 (8) TMI 622 - GAUHATI HIGH COURT

    Md. Abdul Kadir Mazumdar Versus State of Assam, The Union of India

    Conviction under Sections 20(ii)(c) of NDPS Act - recovery of commercial quantity of cannabis - Held that - The house from where the seized cannabis was recovered belonged to the accused appellant. The plea taken by the appellant that his house was not searched does not create the possibility of an alternate doubt strong enough to say the alternate view in favour of the accused appellant is as nearly reasonably probable as that against him. Thus,....... + More

  • 2017 (8) TMI 613 - GUJARAT HIGH COURT

    Mukeshkumar Mansukhbhai Solanki Versus Union of India & 4

    Revising of seniority list in the cadre of ITO - promotion from the post of ITO to the post of ACIT - Held that - All these petitions are allowed / disposed of with the following directions - (1)That the Department to finalize the revised seniority list in the cadre of ITO within a period of 8 weeks from today without fail. The Department to complete the entire process of finalization of revised seniority list in the cadre of ITO within the perio....... + More

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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

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