![Registration can’t be denied to Charitable Institution merely because It is solely for benefit of Christian Community: Patna HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/08/Charitable-Institution-Taxscan.jpg "Registration can’t be denied to Charitable Institution merely because It is solely for benefit of Christian Community: Patna HC [Read Judgment]")
Registration can’t be denied to Charitable Institution merely because It is solely for benefit of Christian Community: Patna HC [Read Judgment]
The Patna High Court has held that, Registration can’t be denied to Charitable Institution merely because It is solely for benefit of Christian...
![Service Tax Refund to Assessee would amount to Unjust Enrichment If Burden shifted on Customers: Patna HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/12/Service-Tax-Taxscan-..jpg "Service Tax Refund to Assessee would amount to Unjust Enrichment If Burden shifted on Customers: Patna HC [Read Judgment]")
![No Tax Evasion If Goods in Transit was not Marketable: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Transit-Taxscan.jpg "No Tax Evasion If Goods in Transit was not Marketable: Patna HC [Read Order]")
![Patna HC dismisses Plea seeking TDS Refund since the matter is pending scrutiny before Competent Officer [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Refund-Patna-High-Court-Taxscan.jpg "Patna HC dismisses Plea seeking TDS Refund since the matter is pending scrutiny before Competent Officer [Read Judgment]")
Benefit of S. 115JB can’t be denied to Statutory Corporation merely because an Error in returns due to Mistake of Official: Patna HC [Read Judgment]
The Patna High Court has ruled that benefit of Section 115JB of the Income Tax Act cannot be denied to a Statutory Corporation merely because an error in the returns due to mistake of the official. ...
![Benefit of S. 115JB can’t be denied to Statutory Corporation merely because an Error in returns due to Mistake of Official: Patna HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Patna-High-Court-TaxScan.jpg "Benefit of S. 115JB can’t be denied to Statutory Corporation merely because an Error in returns due to Mistake of Official: Patna HC [Read Judgment]")
Criminal Prosecution and Proceedings under the Bihar VAT Act are Independent though both are on Same Grounds: Patna HC [Read Judgment]
The Patna High Court, in a recent ruling, held that the prosecution in criminal law and proceedings arising under the Bihar Value Added Tax Act, 2005 are undoubtedly independent proceedings and, there...
“Oversight on the part of Accountant can be presumed to be a reasonable cause for not depositing the tax within time”: Patna HC [Read Judgment]
Justice Sanjay Priya of the Patna High Court came in to the rescue of an automobile dealer, which was facing criminal allegations by the Income tax department, for unintentionally delaying tax...
Patna HC upholds the Vires of Bihar Prohibition and Excise Act 2016, says State cannot Ban Production of ‘Extra Neutral Alcohol’
The Patna High Court, in a significant ruling, held that the State has no power to prohibit the production of Extra Neutral Alcohol. While upholding the constitutional validity of sections 2(40)(ii),...
Levy & Recovery of Interest are not Permissible under the Bihar Entry Tax Act: Patna HC [Read Judgment]
In a bunch of writ petitions moved by M/s Indian Oil Co., the division bench of the Patna High Court held that in the absence of any specific provision authorizing the revenue to assess interest under...
Patna HC confirms Appointment of a Retired VAT Officer as member of VAT Appellate Tribunal [Read Judgment]
In a recent ruling, the division bench of the Patna High Court confirmed the validity of the appointment of a retired official of Commercial Taxes Department as Member (Accounts) of Commercial Taxes...
Re-Assessment solely on Ground of Reversal of Legal Position by Apex Court Judgment is invalid: Patna HC [Read Judgment]
In a writ petition filed by the Samsung India Electronics Pvt. Ltd and its dealers, the Patna High Court held that re-assessment under section 31 of the Bihar Value Added Tax Act, 2005 is invalid when...
![Re-Assessment solely on Ground of Reversal of Legal Position by Apex Court Judgment is invalid: Patna HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment solely on Ground of Reversal of Legal Position by Apex Court Judgment is invalid: Patna HC [Read Judgment]")