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Direct Tax
S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court
The Madras High Court has held that deduction under Section 80HHC cannot be computed...
Direct Tax
Once Income Tax Non-Payment Are Established, Mens Rea Presumed; Quash Plea Under Section 482 CrPC/528 BNSS Not Maintainable: Madras High Court
The Madras High Court has held that once tax liability and non-payment are established,...
Direct Tax
Allahabad High Court Dismisses Writ Petition Challenging Income Tax Reassessment Citing Alternative Remedy
The Allahabad High Court has dismissed a writ petition challenging an assessment order passed...
Direct Tax
NFAC | Bombay High Court Quashes Rs. 70.85 Crore Income Tax Demand for Breach of Natural Justice
The Bombay High Court has quashed an income tax assessment order passed against Wrode...
Direct Tax
Bombay High Court Quashes Reassessment Proceedings Citing Approval by Incompetent Authority
The Bombay High Court has set aside reassessment proceedings initiated against Skypak Travels Private...
Direct Tax
Income of Foreign Company Can’t Be Taxed in Hands of Shareholders: Delhi High Court
The Delhi High Court has held that income earned by a foreign company cannot...
Direct Tax
Bombay High Court Quashes Reassessment Notice Based on Change of Opinion
The Bombay High Court has quashed reassessment proceedings holding that reopening of assessment beyond...
Direct Tax
Short Deduction of TDS Not Equal to Non-Deduction: Bombay High Court
The Bombay High Court has held that short deduction of tax at source (TDS)...
Direct Tax
Income Tax Dept Attaches Rs. 100 Crore Land in Telangana in Alleged Benami Deal
The Income Tax Department’s Benami Prohibition Unit has provisionally attached 2.2 acres of high-value...
Direct Tax
Jurisdictional Defect Can’t Be Overlooked in Reassessment Proceedings: Calcutta High Court Condones 430-Day Delay
The Calcutta High Court has condoned the delay of 430 days and held that...
Direct Tax
Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC
The Karnataka High Court held that a search under Section 132 is fundamentally person-centric...
Direct Tax
DDT vs DTAA: Can Dividend Distribution Tax on Companies Be Reduced Using Treaty Rates? Bombay High Court Says No
The Bombay High Court has delivered a significant ruling clarifying the legal position on...
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GST
GST Payable Under Reverse Charge On Road Restoration Fees For Gas Pipelines: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow State Bench, has held that...
Direct Tax
Electricity Subsidy Reducing Manufacturing Costs Is Taxable Revenue Receipt: Supreme Court
The Supreme Court has held that an electricity subsidy granted to reduce power costs...
GST
No GST On Transfer Of GIDC Leasehold Rights: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Surat Bench, has held that GST...
GST
GST Return Mismatch Alone Can’t Justify ITC Denial; CA Certificate Can Be Considered At Appeal Stage: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Lucknow, has held...