The Allahabad High Court has expressed displeasure for the long delay of not setting up of Goods and Services Tax Appellate Tribunal (GSTAT). A pharmaceutical company filed a petition and sought to constitute the tribunal.
In Teena Gupta v. CIT, a division bench of the Allahabad High Court ruled that the jurisdiction of re-assessment proceedings under the Income Tax Act can always be raised at any stage. A Notice dated 11.05.2000
The Allahabad High Court has held that premium for plots allocated for hospitals under lease extending up to 30 years or more falls under the definition of ‘amount paid upfront’ and is exempt from Goods
The division bench of Allahabad High Court held that, payment of royalty and fee for technical assistance paid to Japaneese Company M/s Hongo is an allowable business expenditure and cannot be held as capital in
In the recent order in CIT v. M/S Jai Prakash Enterprises Ltd, the division bench of the Allahabad High Court held that Tax deduction at Source (TDS) under section 194C of the Income Tax Act
The Allahabad High Court has held that the GST registration cannot be cancelled merely for the reason that a firm is described as “bogus” under the provisions of the Central Goods and Services Tax Act,
The High Court of Allahabad held that there is also no bar in the Uttar Pradesh Act on lodging the First Information Report (FIR) under the Code for offences punishable under the Penal Code i.e
A Single Bench of Allahabad High Court has held that the UP State Government cannot impose an entertainment tax on water parks over rented swimming costumes. Justice Pankaj Bhatia was considering a petition filed by
In M/S Gujarat Coop. Milk Marketing Federation Ltd. v. State of UP, the Allahabad High Court held that “flavoured milk” sold in open form or in sealed containers is basically a milk that stands exempted
In a recent decision the Allahabad High Court observed that the principle of res judicata does not apply to tax matters. One of the issues raised by the revision petitioner is whether the Tribunal was
In a recent ruling, the division bench of the Allahabad High Court upheld the constitutional validity of provisions of Finance Act, 1994 imposing Service Tax on rented immovable property. While dismissing a bunch of writ
The Allahabad High Court upheld the decision of the Commercial Tax Tribunal as there was explanation related to the sufficient cause for delay of 1365 days. The revision petition has been filed against an order
The single bench of Allahabad High Court has held that classification entry no.109 does not include granite stone and is not taxable. The Court upheld the view taken by the Tribunal that stones that have
The Allahabad High Court recently dismissed anticipatory bail plea of Ex Sales Tax Officer in a corruption case. The petitioner in the present matter is Munna Singh, an Ex-Sales Tax Officer. The present bail application
In a recent ruling in Commissioner of Commercial taxes v. M/s Ram Diesel(India), the Allahabad High Court held that refund cannot be denied to an assessee merely by pointing out that there is no enabling
