![Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Segregation-Works-Contract-Segregation-of-Works-Contract-Supply-of-Materials-Materials-Agreement-GST-Payable-Allahabad-High-Court-Taxscan.jpg "Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]")
Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]
A Single Bench of Allahabad High Court has held that in the case of segregation of works contract and supply of materials maintainable in view...
![4% VAT Applicable to Supply of Pat Pre-Form of Plastic Bottles to Dealers: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/VAT-Plastic-Bottles-to-Dealers-Allahabad-Highcourt-Pat-Pre-Form-of-Plastic-Bottles-Plastic-Bottles-taxscan.jpg "4% VAT Applicable to Supply of Pat Pre-Form of Plastic Bottles to Dealers: Allahabad HC [Read Order]")
![Inability to file Appeal due to Glitches on GST Portal: Offline Appeal shall be Permitted If No Other Method ‘Notified’ by Commissioner, rules Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Inability-Appeal-Glitches-GST-Portal-Offline-Appeal-Notified-Commissioner-rules-Allahabad-HC-TAXSCAN.jpg "Inability to file Appeal due to Glitches on GST Portal: Offline Appeal shall be Permitted If No Other Method ‘Notified’ by Commissioner, rules Allahabad HC [Read Order]")
![‘Diversification’ is ‘Goods in different Nature’: SC denies Tax Exemption u/s 4A(5) of U.P. Trade Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Goods-Supreme-Court-Tax-Exemption-U.P.-Trade-Tax-Act-Income-Tax-taxscan.jpg "‘Diversification’ is ‘Goods in different Nature’: SC denies Tax Exemption u/s 4A(5) of U.P. Trade Tax Act [Read Order]")
![VAT Dept cannot Suspect Purchases Due to Minor Discrepancies in Books: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/VAT-Dept-Vat-Purchases-Minor-Discrepancies-in-Books-Allahabad-Highcourt-taxscan.jpg "VAT Dept cannot Suspect Purchases Due to Minor Discrepancies in Books: Allahabad HC [Read Order]")
Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]
A Single bench of the Allahabad High Court has recently held that not selling old batteries on weight measurement basis instead of piece rate does not make the seller liable to be penalised under the...
![Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Selling-of-Old-Batteries-Old-Batteries-penalty-GST-law-penalty-under-GST-law-Allahabad-High-Court-GST-Taxscan.jpg "Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]")
Assessee cannot be denied relief under SVLDR Scheme for non-formation of Committee: Supreme Court overrules judgment of Allahabad HC [Read Order]
A two-judge Bench of the Supreme Court comprised of Justice M R Shah and Justice B V Nagarathna recently overruled a decision of the Allahabad High Court and held that assessee cannot be denied...
![Assessee cannot be denied relief under SVLDR Scheme for non-formation of Committee: Supreme Court overrules judgment of Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/SVLDR-Scheme-non-formation-Supreme-Court-judgement-Allahabad-HC-TAXSCAN.jpg "Assessee cannot be denied relief under SVLDR Scheme for non-formation of Committee: Supreme Court overrules judgment of Allahabad HC [Read Order]")
Assessment u/s 153 A Invalid in absence of Independent Application of Mind by JCIT before granting Approval: Allahabad HC upholds order of ITAT [Read Order]
The Allahabad High Court (HC) has held that assessment under section 153 A of the Income Tax Act is invalid in absence of independent application of mind by JCIT before granting Approval. ...
![Assessment u/s 153 A Invalid in absence of Independent Application of Mind by JCIT before granting Approval: Allahabad HC upholds order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Independent-Application-Assessment-JCIT-ITAT-Allahabad-High-Court-Taxscan.jpg "Assessment u/s 153 A Invalid in absence of Independent Application of Mind by JCIT before granting Approval: Allahabad HC upholds order of ITAT [Read Order]")
Taxing Authorities and Tribunal should understand Concept of remand before applying it: Allahabad HC lashes against Commercial Tax Tribunal [Read Order]
- “The Tribunal should refrain itself from such practice of avoiding to decide the issues before it being the last fact- finding court and when all the evidence and material are before it, decision...
![Taxing Authorities and Tribunal should understand Concept of remand before applying it: Allahabad HC lashes against Commercial Tax Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Taxing-Authorities-Tribunal-Allahabad-High-Court-Commercial-Tax-Tribunal-Commercial-Tax-Tax-Taxscan.jpg "Taxing Authorities and Tribunal should understand Concept of remand before applying it: Allahabad HC lashes against Commercial Tax Tribunal [Read Order]")
Tax Demand on Undisclosed Sale not permissible when Department failed to discharge its Burden of Proof: Allahabad HC [Read Order]
The Allahabad High Court has held that the tax demand on undisclosed sales is not permissible when Department failed to discharge its burden of proof. M/S Balaji Polypack, the revisionist filed...
![Tax Demand on Undisclosed Sale not permissible when Department failed to discharge its Burden of Proof: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tax-demand-on-Undisclosed-Sale-Allahabad-HC-TAXSCAN.jpg "Tax Demand on Undisclosed Sale not permissible when Department failed to discharge its Burden of Proof: Allahabad HC [Read Order]")
Cancellation of Income Tax Penalty automatically quashes Criminal Proceedings u/s 276: Allahabad HC [Read Order]
A Single Bench of Allahabad High Court has recently held that criminal proceedings arising out of orders of penalty will be quashed as soon as the penalty demand is quashed. The present...
![Cancellation of Income Tax Penalty automatically quashes Criminal Proceedings u/s 276: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Penalty-Income-Tax-Tax-Penalty-Criminal-Proceeding-Allahabad-High-Court-taxscan.jpg "Cancellation of Income Tax Penalty automatically quashes Criminal Proceedings u/s 276: Allahabad HC [Read Order]")