Journal CLL

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Karnataka Value Added Tax Act, 2003 Section 70—Assessment—Entitlement to Input Tax Credit—Suppression of turnover or not
State of Karnataka v. Marudhar Granites 2021 TaxPub(VAT) 153 (Karn-HC)
Constitution of India, 1950 Article 226—Writ—Exemption from turnover—inter-State sale or not—Form-F declaration
Karthikeya Spinning & Weaving Mills (P) Ltd. v. Secretary 2021 TaxPub(VAT) 166 (Mad-HC)
Constitution of India, 1950 Article 226—Writ—Levy of sales tax on turnover—High seas sale—Maintainability
Plastic Sales Corp. v. Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) 2021 TaxPub(VAT) 174 (Mad-HC)
Constitution of India, 1950 Article 226—Writ—Levy of VAT—Transfer of right to use machinery and equipments—Award of contract by ONGC under a work order
John Energy Ltd. v. State of Tripura 2021 TaxPub(VAT) 180 (Tripura High Court-HC)
Income Tax (Appellate Tribunal) Rules, 1963 Rule 34(5)(c)—Appeal (Tribunal)—Pronouncement of order beyond 90 days—Impact of Covid-19 outbreak and lockdown
Ketan Construction Ltd. v. Dy. CIT 2020 TaxPub(DT) 2428 (Rkt-Trib)
Income Tax Act, 1961 Section 220—Recovery of tax—Stay of demand—Assessee had prima facie case for grant of stay
Genpact India (P) Ltd. v. Dy.CIT 2020 TaxPub(DT) 1030 (Del-Trib)
Income Tax Act, 1961 Section 263—Revision under section 263—Erroneous and prejudicial order—Lack of proper enquiry
Kamal Trading Company v. CIT 2020 TaxPub(DT) 2350 (Bang-Trib)
Income Tax Act, 1961 Section 153A—Search and seizure—Assessment under section 153A—AO taxed entire unaccounted cash collections as income of assessee builder
Tharif Builders v. Asstt. CIT 2020 TaxPub(DT) 2267 (Coch-Trib)
Income Tax Act, 1961 Section 154—Rectification—Mistake apparent—Rectification made on the basis of outcome of enquiry received subsequent to conclusion of assessment proceedings
Dy. CIT v. Gulshan Chemicals Ltd. 2020 TaxPub(DT) 2164 (Del-Trib)
Income Tax Act, 1961 Section 35(1)(ii)—Research Association—Patanjali Research Foundation Trust, Haridwar Specified
Notification No. 79/2021, dtd. 12-7-2021 [F. No. 203/09/2020-ITA-II]