Failure to make Proper Enquiry on Bogus Claim of LTCG by Sale of Shares: Calcutta HC upholds Revision Order [Read Order]
In a recent case, the Calcutta High Court has upheld the revision order passed by the Principal Commissioner of Income Tax ( PCIT ) under Section 263...
![AO cannot Draw Adverse Inference on Non response of Directors to Notices: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/AO-Draw-Adverse-Inference-Non-response-Directors-Notices-Calcutta-HC-taxscan.jpg "AO cannot Draw Adverse Inference on Non response of Directors to Notices: Calcutta HC [Read Order]")
![Custom Broker License Suspension: Calcutta HC directs Principal Chief of Customs to appoint another officer of Same Rank [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Custom-Broker-License-Calcutta-HC-Principal-Chief-of-Customs-TAXSCAN.jpg "Custom Broker License Suspension: Calcutta HC directs Principal Chief of Customs to appoint another officer of Same Rank [Read Order]")
![S. 50C of Income Tax Act Not Applicable on Compulsory Acquisition of Land: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/S.-50C-of-Income-Tax-Act-Compulsory-Acquisition-of-Land-Calcutta-HC-Taxscan.jpg "S. 50C of Income Tax Act Not Applicable on Compulsory Acquisition of Land: Calcutta HC [Read Order]")
Teak Sawn Timber is ‘Natural Produce’: Calcutta HC quashes GST Detention Order due to Discrepancy in mentioning ‘Nature of Goods’ in E-Way Bill [Read Order]
The Calcutta High Court held that Teak Sawn timber is "Natural Produce" and quashed the detention order due to a discrepancy in mentioning "Nature of Goods" in the E-Way Bill. Md. Yusuf, the...
![Teak Sawn Timber is ‘Natural Produce’: Calcutta HC quashes GST Detention Order due to Discrepancy in mentioning ‘Nature of Goods’ in E-Way Bill [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Teak-Sawn-Timber-Natural-Produce-Calcutta-HC-GST-Detention-Order-Discrepancy-in-mentioning-Nature-of-Goods-E-Way-Bill-taxscan.jpg "Teak Sawn Timber is ‘Natural Produce’: Calcutta HC quashes GST Detention Order due to Discrepancy in mentioning ‘Nature of Goods’ in E-Way Bill [Read Order]")
Transaction cannot be Suspected because Cancellation GST Registration of Other End Dealer with Retrospective Effect: Calcutta HC [Read Order]
A two-judge bench of the Calcutta High Court has held that the transaction cannot be suspected merely on ground that the GST registration of the other-end dealer was cancelled with retrospective...
![Transaction cannot be Suspected because Cancellation GST Registration of Other End Dealer with Retrospective Effect: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Transaction-GST-Registration-Cancellation-GST-Registration-Retrospective-Effect-Calcutta-High-Court-Other-End-Dealer-taxscan.jpg "Transaction cannot be Suspected because Cancellation GST Registration of Other End Dealer with Retrospective Effect: Calcutta HC [Read Order]")
Income Tax: Investment do not lose their ‘Capital’ Nature merely because Purchase was made with an Intention to Resell, rules Calcutta HC
In a recent ruling, the Calcutta High Court has held that the capital investment and resale do not lose their capital nature merely because the said investment/purchase of property was made with an...
Cenvat Credit allowable Pharma Companies on Service Tax paid to Commission Agents for Sales Promotion: Calcutta HC [Read Order]
In a recent ruling delivered on Tuesday, a division bench of the Calcutta High Court has held that the cenvat credit is allowable to pharma companies on the service tax paid to the commission agents...
![Cenvat Credit allowable Pharma Companies on Service Tax paid to Commission Agents for Sales Promotion: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cenvat-Credit-Pharma-Companies-Service-Tax-paid-to-Commission-Agents-Sales-Promotion-Calcutta-High-Court-taxscan.jpeg "Cenvat Credit allowable Pharma Companies on Service Tax paid to Commission Agents for Sales Promotion: Calcutta HC [Read Order]")
Income Tax Law does not allow Assessee to resort under the Garb of Reimbursement to avoid TDS: Calcutta HC [Read Order]
A division bench of the Calcutta High Court, while considering an issue of applicability of TDS on the entire amounts paid to the agent, held that the Income Tax Act does not grant any exceptional...
![Income Tax Law does not allow Assessee to resort under the Garb of Reimbursement to avoid TDS: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Law-Garb-of-Reimbursement-TDS-Calcutta-High-Court-Taxscan.jpg "Income Tax Law does not allow Assessee to resort under the Garb of Reimbursement to avoid TDS: Calcutta HC [Read Order]")
Income Tax Appeal cannot be dismissed on Technical Grounds If Substantial Question to be Answered: Calcutta HC [Read Order]
The Calcutta High Court, while allowing an appeal by the income tax department after condoning delay, has held that if a substantial question arose through an appeal filed under section 206A of the...
![Income Tax Appeal cannot be dismissed on Technical Grounds If Substantial Question to be Answered: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Appeal-Technical-Grounds-Calcutta-HighCourt.jpeg "Income Tax Appeal cannot be dismissed on Technical Grounds If Substantial Question to be Answered: Calcutta HC [Read Order]")
NRI liable for TDS deduction can’t be expected to apply the expanded definition of 'Royalty' when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]
The Calcutta High Court held that the NRI liable for TDS deduction cannot be expected to apply the expanded definition of “royalty” when such Explanation was not actually, factually in the statute. ...
![NRI liable for TDS deduction can’t be expected to apply the expanded definition of Royalty when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/NRI-TDS-deduction-royalty-Explanation-statute-Calcutta-High-Court-Taxscan.jpg "NRI liable for TDS deduction can’t be expected to apply the expanded definition of Royalty when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]")