Nuances of Section 42
Direct Tax
Income Tax Penalty Proceedings Must Remain in Abeyance While Assessment Appeal Is Pending Before ITAT: Delhi HC
The Delhi High Court has held that penalty proceedings must be kept in abeyance...
Direct Tax
Secured Bank Dues Override Sales Tax Claim; Auction Buyer Entitled To Encumbrance-Free Property: Bombay HC
The Bombay High Court has held that a bank’s registered security interest takes priority...
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Direct Tax
Income Tax Penalty Proceedings Must Remain in Abeyance While Assessment Appeal Is Pending Before ITAT: Delhi HC
The Delhi High Court has held that penalty proceedings must be kept in abeyance...
Direct Tax
Secured Bank Dues Override Sales Tax Claim; Auction Buyer Entitled To Encumbrance-Free Property: Bombay HC
The Bombay High Court has held that a bank’s registered security interest takes priority...
Direct Tax
Provisional Tax Attachment: FDR Lien To Be Lifted Against Cheque And Undertaking Not To Transfer Assets: Delhi HC
The Delhi High Court has directed the Income Tax Department to lift the lien...
GST
GST Penalty Appeals | Pre-Deposit Requirement Governed By Earlier Ruling Where Proceedings Began Before October 2025 Amendment: Delhi High CourtÂ
The Delhi High Court has held that the pre-deposit requirement for a GST appeal...