Keep exploring
Direct Tax
Limitation Issue in Search-Related Cases: Calcutta High Court Stays Reassessment Notices
The Calcutta High Court has stayed reassessment proceedings initiated by the Income Tax Department,...
Direct Tax
Section 197 Certificate Applies to Entire Assessment Year: High Court of Madhya Pradesh Dismisses Revenue’s TDS Default Claims Against NHAI
The High Court of Madhya Pradesh has held that a certificate issued under Section...
Direct Tax
Nominee Director Not Immune from Prosecution in TDS Default Cases; Trial Necessary to Determine Liability: Madhya Pradesh High Court
The Madhya Pradesh High Court has held that a nominee director cannot claim blanket...
Direct Tax
Income Tax Exemption On Compensation Received By BSNL Employees Under its 2019 VRS
The Income Tax Appellate Tribunal (ITAT), Pune Bench has held that compensation received by...
Direct Tax
Assessment Can Proceed Except on Issues Pending For Advance Ruling: Delhi High Court
The Delhi High Court has held that income tax assessment proceedings need not be...
Direct Tax
CBI Can’t Bypass Crucial Evidence”: Court Warns Against Misclassifying Exculpatory Material in CCTV Alibi
A Special Court in Delhi has underscored the critical duty of investigating agencies, including...
Direct Tax
Reassessment Quashed | Time-Barred S. 143(2) Notice Invalidates Jurisdiction; S. 292BB Can’t Cure Defect: ITAT
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench has held that the reassessment proceedings...
Direct Tax
Borrowed Evidence From ED Not Enough for S. 153A Additions: ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has held that additions under Section...
Direct Tax
Govt. Subsidies Not Directly Attributable To Acquisition Of Specific Capital Assets, Taxable As Income: ITAT
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that government...
Direct Tax
No Addition on Alleged Bogus Purchases Without Evidence: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that no...
Direct Tax
Tax-Practising Community Trusts Can’t Be Denied Registration for Lack of ‘Irrevocability Clause’ Under Income-tax Act: Bombay HC
The Bombay High Court has held that charitable trusts of tax-practising communities cannot be...
Direct Tax
Technical Glitch Can’t Deny Tax Relief Under SVLDRS: Bombay HC
The Bombay High Court emphasized that technical glitch cannot deny tax relief under Sabka...
Latest articles
Indirect Taxes
EDCT Machine Rentals Attract VAT as ‘Transfer of Right to Use Goods’: Karnataka High Court
The Karnataka High Court has held that rental charges collected by banks from merchant...
Indirect Taxes
SHIS Benefit Can’t Be Denied by Treating Capital Goods as Mere Parts; CESTAT Quashes Rs. 1.30 Crore Customs Demand
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
No Social Welfare Surcharge Payable Where Basic Customs Duty Is Fully Exempt Under MEIS/SEIS Schemes: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
Registry Can’t Decide Complex Legal Issues: GSTAT Refers Appeal Over Pre-Deposit Linked to Amalgamated Entity
The Goods and Services Tax Appellate Tribunal (GSTAT), Hissar Registrar Court, has referred a...