Satisfaction Note
Direct Tax
Share Loss Set-Off Against Slump Sale Gains Can’t Alone Trigger GAAR: Telangana High Court
The Telangana High Court has set aside directions invoking the General Anti-Avoidance Rules (GAAR)...
GST
GST Appeal Limitation Depends On Communication Of Order, Mere Portal Upload Not Enough: Bombay High Court
The Bombay High Court has set aside an order rejecting a GST appeal as...
Direct Tax
21-Month Delay in Recording Satisfaction Note Not ‘Immediate’: Bombay HC Quashes S. 153C Notices
The Bombay High Court has quashed reassessment proceedings initiated against Nippon Life India Asset...
Direct Tax
S. 153C Notices Quashed as Time-Barred: Delhi High Court Reaffirms Limitation Based on Satisfaction Note Date
The Delhi High Court has quashed notices issued under Section 153C of the Income...
Direct Tax
S. 153C Assessments Invalid as AO’s Satisfaction Note Fails to Show Seized Material had “bearing on determination of total income”: ITAT
The Delhi Bench ‘G’ of the Income Tax Appellate Tribunal (ITAT) has quashed assessments...
Latest articles
Direct Tax
Share Loss Set-Off Against Slump Sale Gains Can’t Alone Trigger GAAR: Telangana High Court
The Telangana High Court has set aside directions invoking the General Anti-Avoidance Rules (GAAR)...
GST
GST Appeal Limitation Depends On Communication Of Order, Mere Portal Upload Not Enough: Bombay High Court
The Bombay High Court has set aside an order rejecting a GST appeal as...
Direct Tax
High School Fees And Surplus Alone Can’t Justify Denial Of Charitable Tax Registration: ITAT
The Income Tax Appellate Tribunal (ITAT), Hyderabad, has held that charging substantial school fees...
GST
DGGI Can’t Freeze Payment Aggregator’s Escrow Funds on Mere Suspicion : Bombay HC
The Bombay High Court has quashed provisional attachments of the bank accounts of an...