Judgements and Orders, Supreme Court and High courts of India
Notice issued to non-existent company after its amalgamation is not valid under Income Tax
Bimal Jain 17 February 2023 at 16:03
The Hon'ble Bombay High Court in CLSA India Private Limited v. the Deputy Commissioner of Income-Tax [Writ Petition No. 2462 of 2022 dated February 10, 2023] has set aside the notice under Section 148 of the Income Tax Act, 1961 ("the IT Act"), the o
Writ petition filed before the passing of the final order is premature and not maintainable
Bimal Jain 17 February 2023 at 16:03
The Hon'ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023] has held that the petition filed by the assessee challenging
The Hon'ble Madras High Court in M/s. P.K. Japee& Co. v. Deputy Commissioner of GST and Central Excise and Ors.[W.P.No.3587 of 2023 and W.M.P.No.3647 of 2023 dated February 7, 2023] has allowed the assessee to submit an additional reply to a Show Cau
The ITAT, Delhi in Smt. Shivani Madan v. ACIT [ITA No. 1642/Del/2020 dated January 5, 2023] has held that the husband and wife will have equal shares in the house property purchased by them as joint owners, wherein, the sale deed had been executed an
Refund claims cannot be considered as dubious on the basis of erroneous findings
Bimal Jain 17 February 2023 at 11:55
The Hon'ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated February 6, 2023] has set aside the order passed by the Appellate Authority, disallowing the refund claimed by the assessee. Held
All appeals are disposed of in the aforesaid terms. No order as to costs. Pending application(s), if any, shall also stand(s) disposed of.
Company Secretary is the Secretary of Company and not shareholders
FCS Deepak Pratap Singh 17 February 2023 at 10:43
The Companies Act, 2013 itself defined the duties and responsibilities of a CS. For listed and some specified companies it is mandatory to appoint a CS. A CS works as a link between outside various types of government agencies, judicial, quasi-judici
Demand not sustainable when Service Tax is already paid prior to its levy
Bimal Jain 17 February 2023 at 09:46
The CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012 dated February 6, 2023] has set aside the demand order issued for the extended period, on the ground that the assessee had
Beneficiaries of insurance taken by the insured are also consumer
FCS Deepak Pratap Singh 15 February 2023 at 12:01
All appeals are disposed of in the aforesaid terms. No order as to costs. Pending application(s), if any, shall also stand(s) disposed of.
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess
Bimal Jain 15 February 2023 at 09:52
The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated February 6, 2023] has set aside the order of the Revenue Department denying refund of Cenvat credit to the assessee. Held t
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