Judgements and Orders, Supreme Court and High courts of India

Circular No. 14/2018 - Customs dated 04th June 2018 is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports.

Guest 12 January 2021 at 12:58

The petitioner by way of the present writ petition challenges the order dated 01st June, 2020 passed by the Appellate Authority whereby the respondent have denied refund due to the petitioner in spite of the fact that the petitioner had made exports

Posted in LAW | 284 Views

Ready to use is a prima facie requirement for claiming Depreciation and Interest u/s 36(1)(iii) rather than put to use.

Guest 12 January 2021 at 12:58

This appeal is filed by the assessee and the same is directed against the order of learned CIT (A) – 4 Bengaluru dated 30.11.2017.

Posted in Income Tax | 131 Views

Company owning dissimilar assets be excluded from the list of final comparables for ALP by TPO - ADP Private Ltd. Vs DCIT

Guest 12 January 2021 at 12:58

This is assessee’s appeal for the A.Y 2014-15 against the final assessment order passed u/s 143(3) r.w.s. 92CA of the Act dated 30.10.2018.

Posted in Income Tax | 90 Views

No Contempt has been made in case of Macleods Pharmaceutical Ltd, the contempt petition stands discharged

Guest 12 January 2021 at 12:58

The petitioner asserts that the judgment dated 20.11.2019 passed by a Division Bench of this Court inCWP No.1551 of 2018, titled Macleods Pharmaceuticals Ltd.Versus Union of India & others, has been wilfully disobeyedby the respondents, hence, instan

Posted in LAW | 174 Views

The disputed vehicle has to be released in favour of SREI Equipment Finance Ltd - SREI Equipment Finance Ltd V/s Ramjan Ali & ORS.

Guest 12 January 2021 at 12:58

This appeal has been filed challenging thejudgment dated 28.01.2020 of High Court of Judicatureat Allahabad, Lucknow Bench allowing the applicationunder Section 482 Cr.P.C. filed by respondent No.1. By impugned judgment, High Court has directed forre

Posted in LAW | 176 Views

M/s. eServGlobal SAS - Dismissal of appeal on the line of CBDT Circular No.17 of 2019

Guest 11 January 2021 at 18:30

This appeal by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 19.10.2016 pertaining to A.Y. 2012-13.

Posted in Income Tax | 133 Views

M/s. E's Inc - Dismissal of appeal of the revenue on account of CBDT circular No. 17 of 2019

Guest 11 January 2021 at 18:30

This appeal by the revenue is preferred against the order ofthe CIT(A)-42, New Delhi dated 14.10.2016 pertaining to A.Y.2012-13.

Posted in Income Tax | 121 Views

Appeal by the Revenue against the CIT(A) is not maintainable

Guest 11 January 2021 at 18:30

This appeal by the revenue is preferred against the order ofthe CIT(A)-42, New Delhi dated 14.10.2016 pertaining to A.Y.2007-08.

Posted in Income Tax | 167 Views

Dismissal of the appeal of the revenue on account of low tax effect case

Guest 11 January 2021 at 18:30

This appeal is filed by the Revenue against the order of the Commissioner of Income Tax [Appeals]-29, New Delhi dated 20.02.2017 for Assessment Year 2011-12.

Posted in Income Tax | 94 Views

M/s Lalitpur Power Generation Co. Ltd. - Allowing the appeal of the assessee for statistical purpose to grant one final opportunity to represent his case

Guest 11 January 2021 at 18:30

These two appeals are filed by the assessee against the order dated 27/03/2017 passed by CIT(A)- I, Noida for Assessment Year 2013-14 and A.Y. 2014-15.

Posted in Income Tax | 102 Views