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Justice T S Sivagnanam

Penalty u/s 129 of GST Act not invokable merely on non disclosure of full details of supplier in e way bills: Calcutta HC [Read Order]

Yogitha S. Yogesh

In a recent case, the Calcutta High Court held that penalty under section 129 of Goods and Service Tax ( GST ) Act, 2017 is not invokable merely on...

Implementation of Govt Projects not exigible to Service Tax: Calcutta HC [Read Order]

Factual Examination on 'Addition' of Unexplained Cash Credit under Income Tax Act Is Beyond Scope Of...

Correctness of Factual Findings in Order passed u/s 153 of Income Tax Act was Re examined by ITAT:...

S. 271(1)(c) of Income Tax not attractable when Assessee fully disclosed particulars in Returns...

Addition u/s 68 of Income Tax Act deleted on Establishment of Source of Income: Calcutta HC upholds ITAT’s Order [Read Order]

The Calcutta High Court concerning a case upheld the order of the Income Tax Appellate Tribunal ( ITAT ) which deleted the addition made under section 68 of the Income Tax Act, 1961 on establishment...

Ex Parte Order Passed by ITAT Due to Non Appearance: Calcutta HC Allows Appeal On Condition of Paying 1 Lac to Bar Association [Read Order]

In a recent case, the Calcutta High court allowed the Income Tax Appeal on condition of paying one lakh to Bar Association as the assessee prayed for one opportunity for hearing. The Income Tax...

Assessee can Apply for Registration u/s 80G(5)(iii) Within 6 Months After commencement of activity: Calcutta HC Upholds ITAT’s Order [Read Order]

In a recent case, the Calcutta High Court upheld the decision of Income Tax Appellate Tribunal ( Tribunal ) that the assessee can apply for registration under section 80g(5)(iii) of the Income Tax...

Rejection of CENVAT Duty Remission under Rule 21 of Central Excise Rules: Calcutta High Court upholds CESTAT’s Dismissal of Rejection [Read Order]

The Calcutta High Court recently in a case affirmed the Customs, Excise and Service Tax Appellate Tribunal’s ( CESTAT ) dismissal of lower authority’s rejection of CENVAT duty remission under rule 21...

Calcutta HC Refuses to Condone Delay of 1923 Days In Absence of Sufficient Explanation [Read Order]

In a recent case, the Calcutta High Court refused to condone a delay of 1923 days in the absence of sufficient explanation. The bench viewed that there may be cases where there is sheer negligence on...

Calcutta High Court - Condone Delay - Condone Delay of 1923 Days - Absence of Sufficient Explanation - taxscan

Challenge on Non-Compliance of Formalities of Taking Approval of Specified Authority u/s 151(ii) of Income Tax Act: Calcutta HC dismisses Petition [Read Order]

The Calcutta High Court dismissed the writ petition which challenge the order passed under section 148 of the Income Tax Act, 1961 on non-compliance of formalities of taking approval of specified...

Calcutta HC upholds ITAT's decision quashing Order u/s 263 on MAT Credit and Doubtful Debts: Finds no Error in Assessment [Read Order]

In the recent case, the Calcutta High Court,upheld the Tribunal's decision on Minimum Alternate Tax ( MAT ) credit and provisions for doubtful debts, concluding that there were no significant errors...