![Payments by Supervisors to Individual Labourers, each not Exceeding Rs. 20,000, cannot be Disallowed under Section 40A(3) of Income Tax Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Payments-Payments-by-Supervisors-to-Individual-Labourers-calcuttahc-taxscan.jpg "Payments by Supervisors to Individual Labourers, each not Exceeding Rs. 20,000, cannot be Disallowed under Section 40A(3) of Income Tax Act: Calcutta HC [Read Order]")
Payments by Supervisors to Individual Labourers, each not Exceeding Rs. 20,000, cannot be Disallowed under Section 40A(3) of Income Tax Act: Calcutta HC [Read Order]
In a significant ruling the Calcutta High Court observed that the payments by supervisors to individual labourers, each not exceeding Rs. 20,000,...
![Failure of GST Appellate Authority to Exercise Power to condone Appeal beyond Time Limit: Calcutta HC remands GST Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Failure-GST-Appellate-Authority-condone-Appeal-Calcutta-HC-GST-Appeal-taxscan.jpg "Failure of GST Appellate Authority to Exercise Power to condone Appeal beyond Time Limit: Calcutta HC remands GST Appeal [Read Order]")
![Tea Saplings not Taxable under Bengal Agriculture Income Tax Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/The-Calcutta-High-Court-Income-Tax-Tea-Saplings-Bengal-Agriculture-TAXSCAN.jpg "Tea Saplings not Taxable under Bengal Agriculture Income Tax Act: Calcutta HC [Read Order]")
Relief to Adani Wilmar: Calcutta HC sanctions incentives under West Bengal State Support for Industries scheme post GST [Read Order]
In a major relief to Adani Wilmar, the Calcutta High Court sanctioned incentives under the West Bengal State Support for Industries Scheme, 2008 post GST. The petitioner no. 1 opted for an...
![Relief to Adani Wilmar: Calcutta HC sanctions incentives under West Bengal State Support for Industries scheme post GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Calcutta-High-Court-GST-Adani-Wilmar-West-Bengal-State-Support-Industries-Scheme-taxscan.jpg "Relief to Adani Wilmar: Calcutta HC sanctions incentives under West Bengal State Support for Industries scheme post GST [Read Order]")
Framing of Assessment in name of non-existing entity is invalid and Void Ab-initio: ITAT quashes Assessment Order u/s 143(3) of Income Tax Act [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) invalidated the assessment order under Section 143(3) of the Income Tax Act, 1961 stating it as null and void from the beginning,...
![Framing of Assessment in name of non-existing entity is invalid and Void Ab-initio: ITAT quashes Assessment Order u/s 143(3) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Kolkata-Income-Tax-Assessment-Order-TAXSCAN.jpg "Framing of Assessment in name of non-existing entity is invalid and Void Ab-initio: ITAT quashes Assessment Order u/s 143(3) of Income Tax Act [Read Order]")
Petition u/s 9 of Arbitration Conciliation Act, City Civil Court and Commercial Division Court has Concurrent Jurisdiction: Calcutta HC [Read Order]
The Calcutta High Court has held that the City Civil Court and Commercial Division Court have Concurrent Jurisdiction on petition filed under section 9 of the Arbitration Conciliation Act,...
![Alleged Forced GST Recovery: Calcutta HC directs Assessee to Apply for GST Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Alleged-Forced-GST-Recovery-GST-Recovery-Calcutta-HC-GST-Refund-Calcutta-HC-directs-Assessee-to-Apply-for-GST-Refund-taxscan.jpg "Alleged Forced GST Recovery: Calcutta HC directs Assessee to Apply for GST Refund [Read Order]")
GST Authorities Obligated to Consider Hearing Extension/Adjournment Application: Calcutta HC quashes Order u/s 73(9) GST Act [Read Order]
A Single Bench of the Calcutta High Court has quashed an order issued under Section 73(9) of the Goods and Services Tax Act, 2017, for non-consideration of hearing extension/adjournment application...
![GST Authorities Obligated to Consider Hearing Extension/Adjournment Application: Calcutta HC quashes Order u/s 73(9) GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Authorities-Extension-Adjournment-Application-Calcutta-HC-GST-Act-GST-Authorities-Obligated-to-Consider-Hearing-Extension-taxscan.jpg "GST Authorities Obligated to Consider Hearing Extension/Adjournment Application: Calcutta HC quashes Order u/s 73(9) GST Act [Read Order]")
No TDS applicable u/s 194H in B2B Transactions if assessee not responsible for paying Income Tax or Filing Returns: Supreme Court [Read Order]
The Supreme Court of India has held that, “the assessees would not be under a legal obligation to deduct tax at source on the income/profit component in the payments received by the...
![No TDS applicable u/s 194H in B2B Transactions if assessee not responsible for paying Income Tax or Filing Returns: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Supreme-Court-B2B-transactions-TDS-exemption-Tax-deduction-on-payments-Filing-returns-for-TDS-exemption-taxscan.jpg "No TDS applicable u/s 194H in B2B Transactions if assessee not responsible for paying Income Tax or Filing Returns: Supreme Court [Read Order]")