![Sale of Robinson Barley and Purity Barley Taxable @12% under Orissa Sales Tax Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Robinson-Barley-Purity-Barley-Orissa-Sales-Tax-Act-HC-taxscan.jpg "Sale of Robinson Barley and Purity Barley Taxable @12% under Orissa Sales Tax Act: Orissa HC [Read Order]")
Sale of Robinson Barley and Purity Barley Taxable @12% under Orissa Sales Tax Act: Orissa HC [Read Order]
The Orissa High Court has held that the products, Robinson Barley and Purity Barley are subject to sales of tax under the Orissa Sales Tax Act, 1947...
![Orissa HC lifts Bank Attachment for Payment of Interest on Delayed Payment of Admitted Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Orissa-High-Court-Bank-Attachment-Payment-Interest-Delayed-Payment-admitted-Tax-Taxscan.jpg "Orissa HC lifts Bank Attachment for Payment of Interest on Delayed Payment of Admitted Tax [Read Order]")
![GST: Appeal cannot be dismissed on Sole Ground of Non-Submission of Certified Order, rules Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Appeal-Non-Submission-Certified-Order-Taxscan.jpg "GST: Appeal cannot be dismissed on Sole Ground of Non-Submission of Certified Order, rules Orissa HC [Read Order]")
![GST: Transfer of ITC from One to State to Another can’t be treated as Inward Supply, says Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Transfer-ITC-State-Inward-Supply-Orissa-HC-Taxscan.jpeg "GST: Transfer of ITC from One to State to Another can’t be treated as Inward Supply, says Orissa HC [Read Order]")
Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]
The Orissa High Court has disallowed commission expenses as claimed by the appellant by holding that the appellant was not able to prove the expertise of persons to help him in business to whom the...
![Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Commission-Persons-Business-Assesse-Orissa-HC-taxscan.jpg "Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]")
Deposit in 'no-lien/escrow account' will not constitute 'Actual Payment', No Income Tax Deduction allowable: Orissa High Court [Read Order]
A division bench of the Orissa High Court has held that deposit of amount in 'no-lien/escrow account' will not constitute 'actual payment' under Section 43-B of the Income Tax Act, 1961. The bench...
![Deposit in no-lien/escrow account will not constitute Actual Payment, No Income Tax Deduction allowable: Orissa High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Deposit-Actual-Payment-Income-Tax-Deduction-Orissa-High-Court-taxscan.jpg "Deposit in no-lien/escrow account will not constitute Actual Payment, No Income Tax Deduction allowable: Orissa High Court [Read Order]")
Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]
The Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption. Alcoholic liquors other than for human consumption have been left...
![Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Excise-Duty-State-Human-Consumption-Supreme-Court-taxscan.jpg "Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]")
Denial of Bail can’t be used as an indirect method to punish accused before Conviction: Orissa HC grants Bail to person accused of availing bogus ITC worth Rs. 20.45 cr [Read Order]
The Orissa High Court has granted the bail to the person accused of availing bogus ITC worth Rs. 20.45 crores and held that denial of bail cannot be used as an indirect method to punish accused...
![Denial of Bail can’t be used as an indirect method to punish accused before Conviction: Orissa HC grants Bail to person accused of availing bogus ITC worth Rs. 20.45 cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Bail-conviction-Orissa-HC-Bail-person-bogus-ITC-taxscan.jpg "Denial of Bail can’t be used as an indirect method to punish accused before Conviction: Orissa HC grants Bail to person accused of availing bogus ITC worth Rs. 20.45 cr [Read Order]")
Entire Books of Accounts cannot be rejected on the sole basis of Non-Issuance of Sale Memos: Orissa HC [Read Order]
The Orissa High Court has held that the entire books of accounts cannot be rejected on the sole basis of non-issuance of sale memos. The Assessee, M/s. Cresent Co. is a partnership firm deriving...
![Entire Books of Accounts cannot be rejected on the sole basis of Non-Issuance of Sale Memos: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Books-of-Accounts.jpg "Entire Books of Accounts cannot be rejected on the sole basis of Non-Issuance of Sale Memos: Orissa HC [Read Order]")
Officer Authorised to record necessary satisfaction is Chief Commissioner / Commissioner of Income Tax, not Jt. CIT: Orissa HC quashes Reassessment Notice [Read Order]
The Orissa High Court has quashed the reassessment notice and held that the Officer authorised to record necessary satisfaction is Chief Commissioner/ Commissioner of Income Tax and not Jt. CIT. ...
![Officer Authorised to record necessary satisfaction is Chief Commissioner / Commissioner of Income Tax, not Jt. CIT: Orissa HC quashes Reassessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Officer-authorised-Chief-Commissioner-Commissioner-of-Income-Tax-CIT-Orissa-High-Court-Reassessment-Notice-Taxscan.jpg "Officer Authorised to record necessary satisfaction is Chief Commissioner / Commissioner of Income Tax, not Jt. CIT: Orissa HC quashes Reassessment Notice [Read Order]")