![Criminal Prosecution and Proceedings under the Bihar VAT Act are Independent though both are on Same Grounds: Patna HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Patna-High-Court-TaxScan.jpg "Criminal Prosecution and Proceedings under the Bihar VAT Act are Independent though both are on Same Grounds: 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...
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]")
Electricity Duty cannot be Levied on Power Generating Co. supplying Energy to Electricity Board: Patna HC [Read Judgment]
In a recent decision, the division bench of the Patna High Court held that the charging sections of the Bihar State Electricity Duty Act, 1948, is not applicable to a Power generating Company...
![Income from Letting out a Commercial Complex is Business Income: Patna HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Rent-out-Business-Taxscan.jpg "Income from Letting out a Commercial Complex is Business Income: Patna HC [Read Judgment]")
Income Tax Officer (exemptions) cannot Complete Assessment against a Trust who do not avail any IT Exemptions: Patna HC
In a recent decision, the Patna High Court observed that the Income Tax Officer (Exemption) has no jurisdiction to complete assessment against a Trust who do not avail any tax exemptions under...
![Levy of Entry Tax on Online purchases is Unconstitutional, rules Patna High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Entry-Tax-Patna-High-Court-Taxscan.jpg "Levy of Entry Tax on Online purchases is Unconstitutional, rules Patna High Court [Read Judgment]")
“Both Employees’ Contribution & Employer’s Contribution to EPF are covered u/s 43B of Income Tax Act”; Patna HC [Read Order]
The Division Bench of the High Court of Patna, has recently declared that the Employers’ contribution and Employees’ contribution towards Employees’ Provident Fund must be treated as same under the...
Penal provisions cannot attract for Violation of directions of the Department u/s. 81(5) of the Bihar VAT Act: Patna HC quashes FIR against Assessee
The Patna High Court, recently quashed a First Information Report registered to level offenses under sections 420 and 409 read with section 120/34 of the Indian Penal Court, in view of the relevant...
