Territorial Jurisdiction
Indirect Taxes
Mere Facilitation of Customs Clearance Can’t Establish Knowledge of Smuggling: Madras High CourtÂ
The Madras High Court has held that mere facilitation of customs clearance cannot establish...
Direct Tax
Income Tax Dept. Can’t Ignore Documents, Furnished by Assessee While Making Unexplained-Credit Addition: Delhi High CourtÂ
The Delhi High Court has held that the income tax department cannot ignore documents,...
Indirect Taxes
Mere Location of DRI or CRCL in Delhi Does Not Confer Territorial Jurisdiction In Goods Seizure Cases: Delhi HC
The Delhi High Court has held that mere location of Directorate of Revenue Intelligence...
Latest articles
Indirect Taxes
Mere Facilitation of Customs Clearance Can’t Establish Knowledge of Smuggling: Madras High CourtÂ
The Madras High Court has held that mere facilitation of customs clearance cannot establish...
Direct Tax
Income Tax Dept. Can’t Ignore Documents, Furnished by Assessee While Making Unexplained-Credit Addition: Delhi High CourtÂ
The Delhi High Court has held that the income tax department cannot ignore documents,...
Indirect Taxes
Delhi High Court Declines to Revisit CENVAT Credit Evidence, Holds Judicial Review of Settlement Commission Orders Narrow
The Delhi High Court has dismissed a writ petition challenging an order of the...
Indirect Taxes
Settled Customs Dispute Can’t Be Reopened Through Article 226 Challenge to Interest Liability: Delhi High CourtÂ
The Delhi High Court has held that a party which consciously opts to settle...