Category Archives: Income Tax Judgments

Loss claimed in Revised Return allowable despite Non-disclosure in Original Return

By | March 3, 2020

Sarvajit Bhatia Vs ITO (ITAT Delhi) ITA No. 6695/Del/2018 21/08/2019 2015-16 FULL TEXT OF THE ITAT JUDGEMENT This appeal filed by the assessee is directed against the order dated 29.08.2018 of the CIT(A)-19, Faridabad relating to A. Y.2015-16. 2. Facts of the case, in brief, are that the assessee is an individual and derives income from… Read More »

Expense against carbon credit (Capital Receipt) not deductible

By | March 3, 2020

Rajshree Sugars and Chemicals Limited Vs ACIT (ITAT Chennai) ITA No.1126/Chny/2011 05/12/2019 2007-08 FULL TEXT OF THE ITAT JUDGEMENT This is an appeal filed by the Assessee against the order of the learned Commissioner of Income Tax (Appeals)-I, Coimbatore in ITA No.188/09-10 dated 01.03.2011 for the Assessment Year 2007-08. 2. Shri R. Vijayaraghavan, Advocate represented on… Read More »

HC grants Bail to Practicing Advocate allegedly involved in Fake GST Invoice Scam

By | March 3, 2020

Rajesh and another Vs State of Haryana (Punjab and Haryana HC) CRM-M-40312-2019 (O&M) 25/02/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. This order shall dispose of the above mentioned three petitions filed on behalf of Rajesh, Inder Partap Singh, Manish and Satnarain seeking grant of regular bail in a case registered against them vide… Read More »

Milk chilling and packing service exempt from GST- TRU Circular invalid- HC

By | March 3, 2020

Gujarat Co-Operative Milk Marketing Federation Limited Vs Union of India (Gujarat High Court)  R/Special Civil Application No. 8320 of 2019 13/12/2019 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. By this petition under article 226 of the Constitution of India, the petitioners have challenged the letter/circular F No.354/292/2018-TRU dated 9.8.2018 issued by the Government… Read More »

Land within 1 Km from local limits of municipality having population of more than 25,000 is Capital Asset

By | March 3, 2020

Gurudwara Sahib Patti Dhaliwal Vs CCIT (Delhi High Court) W.P.(C) No. 8160/2019 16/01/2020 2012-13 FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT 1. The present petition under Article 226 and 227 of the Constitution of India is directed against the order dated 27.12.2018 passed by Chief Commissioner of Income Tax (Exemptions), Delhi relating to… Read More »

Proceeding against issue of Fake Invoice to illegally avail ITC not hit by Limitation under Section 6(2)(1)(b) of CGST Act 2017

By | March 3, 2020

 Dadhichi Iron And Steel Pvt. Ltd. Vs Chhattisgarh GST (Chhattisgarh High Court)  WPT No. 42 of 2020  25/02/2020 FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT 1. The present writ petition has been filed questioning the investigation initiated by the respondents and the summons issued in connection with the said investigation. The primary challenge… Read More »

Suo motu contempt proceeding against CIT / PCIT refund ‘Army Officer’ not granted within 30 days: HC

By | March 3, 2020

Col. Retd. Madan Gopal Singh Nagi Vs CIT (Madhya Pradesh High Court) W.P.No.29017/2018 28/02/2019 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Shri Yatish Kumar Laad, learned counsel for the petitioner. Ms. V.Mandlik, learned counsel for the respondent. The petitioner before this Court has filed this present petition with a prayer for issuance of an… Read More »

Detention of goods only if it is found that intention was to evade payment of GST

By | March 3, 2020

Hanuman Trading Co. Vs State of Gujarat (Gujarat High Court) R/Special Civil Application No. 6129 of 2019 19/02/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Rule, returnable forthwith. Mr. Dave, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents. 2. By this Writ Application… Read More »

Receipts from leasing of cinema hall with furniture & fixtures, plant & machineries and other amenities, was “business income”

By | March 2, 2020

Deep Muliplex P.Ltd. Vs DCIT (ITAT Ahmedabad) ITA. No. 1719/Ahd/2017 12/02/2020 2012-13 FULL TEXT OF THE ITAT JUDGEMENT Assessee is in appeal before the Tribunal against order of the ld. CIT(A)-1, Vadodara dated 23.1.2015 passed for the Asstt.Year 2012-13. 2. At the outset, it was brought to my notice that appeal of the assessee is barred… Read More »

Amendment to partnership deed not registered with Registrar are not legally enforceable

By | March 2, 2020

GRK Agencies Vs ITO (ITAT Amritsar) ITA No. 412/Asr/2018 10/04/2019 2014-15 FULL TEXT OF THE ITAT JUDGEMENT This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-2, Amritsar (‘CIT(A)’ for short) dated 17.05.2018, dismissing the assessee’s appeal contesting its’ assessment u/s. 143(3) of the Income Tax Act,… Read More »