Allahabad High Court Pawan Kumar Pawan Arora Vs Union of India Appeal Number : Criminal MISC. Writ Petition No. – 4424 of 2017 Date of Judgement/Order : 30/03/2017 Contention of the learned counsel for the petitioner is that the petitioner be allowed to appear before the authority concerned for recording the statement under Section 108… Read More »
Delhi High Court Garg Roadlines Vs Commissioner Trade & Taxes Appeal Number : WP (C) 2282/2017 Date of Judgement/Order : 12/04/2017 The power under Section 74A of the DVAT Act is not to be exercised slightly. It is a power coupled with the duty to act responsibly and by the competent authority applying mind to… Read More »
This Court in catena of cases has held that when a notice is sent by registered post and is returned with postal endorsement “refused” or “not available in the house” or “house locked” or “shop closed” or “addressee not in station”, due service has to be presumed Jagdish Singh v. Natthu Singh [1992] 1 SCC… Read More »
Facts of the Case Soaps, detergent, chemicals and solvents are deposited in the store of the Contractee (Railways) by Petitioner to ensure that adequate quantity is used by the petitioner for the execution of the awarded work. Then said soaps/detergent/chemical/solvent are issued from Railways store to Petitioner Issue whether the consumable chemicals/solvents used in the… Read More »
Issue For the relevant assessment year 2005-06, Assessee reported its income through a return under Section 139(1) of the Act, declaring an income of Rs.1,72,799/- on 30.12.2005 A search and seizure operation under Section 132(4) of the Act was carried out on 11.01.2007 in the premises of the assessee’s group companies and directors of the… Read More »
Facts of the case As per the agreement entered with the farmers by Assessee (Company) , the farmers shall supply sugarcane at factory gate for a agreed price fixed by the State Govt. However, as per the request of farmers and also to facilitate smooth supply of sugar cane, it has employed harvesting gang labours… Read More »
HIGH COURT OF GUJARAT Rama Natha Gadhavi v. Income-tax Officer K.S. JHAVERI AND K.J. THAKER, JJ. TAX APPEAL NO. 505 OF 2009 DECEMBER 4, 2014 R.K. Patel, Adv. for the Appellant. Pranav G. Desai, Adv. for the Respondent. JUDGMENT K.S. Jhaveri, J. – This is an appeal by the appellant-assessee, seeking to challenge the order… Read More »
Issue :- Insurance Company deposited with Workmen’s Compensation Commissioner Rs. 2,46,600/- after deducting, by way of TDS Rs.15,793/- original claimant filed application before the Workmen’s Compensation Commissioner with the grievance that the said amount of Rs.15,793/- could not have been deducted and he is entitled for full amount and interest as awarded by the judgment dated… Read More »
Held The assessing officer has no authority or competence to hold that the privilege fee is not having the character of statutory fee or that the State Legislature or the State Government in exercise of its power by way of a delegated legislation, cannot decide the quantum of fee or the percentage of the revenue… Read More »
Held The default of the selling dealer in not filing returns or not paying tax at his end cannot result in the denial of credit to the purchasing dealer. In such circumstances, if the selling dealer fails to remit the tax, the statute provides adequate machinery for recovery of the tax from the seller, who… Read More »