Judgements and Orders, Supreme Court and High courts of India
FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act
Bimal Jain 10 December 2022 at 17:32
The Hon’ble High Court of Punjab and Haryana at Chandigarh ("the High Court") in the case of Deepak Kumar v. State of Punjab [CRM-M-38352-2014 dated November 29, 2022] held that in case of tax evasion, First Information Report ("FIR") cannot be regis
Tread pattern of truck tyre - Whether entitled to copyright protection
FCS Deepak Pratap Singh 09 December 2022 at 11:30
The Plaintiff manufactures truck tyre Endurance LD 10.00 R20, with a peculiar tread patter over which it had claimed proprietary rights.
Petitioner submitted false affidavit - Court levied Rs. 10 lakhs fine
FCS Deepak Pratap Singh 09 December 2022 at 11:30
On the material before us and the material considered by the High Court, we are satisfied that the imposition of costs by the High Court was justified. We find no reason to interfere with the impugned judgment and order.
These appeals have been preferred against the order of the High Court of Punjab and Haryana where the High Court rejected the prayer of the appellants for compounding the offence under Section 138 of the Negotiable Instruments Act, 1881 (the Act) on
Oxygen not a 'Raw-Material' for Manufacture of Steel, not Eligible for Concessional Sales Tax Rate
Bimal Jain 09 December 2022 at 10:13
The Hon'ble Supreme Court of India ("the Supreme Court") in the case of State of Jharkhand and Others v. Linde India Limited and Another (Civil Appeal Nos. 8061-8064 of 2022) dated December 02, 2022, held that to qualify as raw material the product m
GST registration restored which was cancelled without due service of Show Cause Notice
Bimal Jain 09 December 2022 at 10:13
The Hon’ble Kerala High Court ("the High Court") in the case of Western offshore & marine projects Pvt. Ltd. v. State Tax Officer [WP (C) No. 29765 of 2022 dated November 11, 2022] set aside the order cancelling Goods and Service Tax ("GST") Registra
The Hon'ble Madras High Court ("the High Court") in the case of Murali Krishna Chakrala Vs. The Deputy Director, Directorate of Enforcement (Criminal Revision Case No.1354 of 2022 and Crl. M.P.No. 14792 of 2022)dated November 23, 2022, held that Char
No-Liability On Non-Resident For Payment Of Advance Tax
FCS Deepak Pratap Singh 08 December 2022 at 12:26
There is no liability on NRIs for payment of advance tax. It is duty of person crediting payment into account of NRIs to deduct tax u/s. 195 of the Income Tax Act, 1961.
Refund To An Assessee Could Not Be Withheld Due To Technical Glitches
FCS Deepak Pratap Singh 08 December 2022 at 12:26
Refund should not be withheld due to some reason of technical glitch, system fails, mismatch of TDS etc. The Concerned AO must manually calculate the refund and release the refund. The computer system and auto-generation or any difficulty in doing so
The operative portion of the impugned order reads as under: "We are further of the view that Section 25 (2) (h) added on 23.11.2017 by way of amendment does not contemplate floating of any expression of interest. It is beyond our understanding as to
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