Rajasthan High Court ruling on Raj Kamal Cargo Movers vs. Assistant Commissioner clarifies the distinction between solvent security and bank guarantee in refund cases. Full judgment provided.
Bombay High Court quashes reopening proceedings in Shanmukhananda Fine Arts vs Dy. Director of Income Tax, citing income already declared in the ITR. Detailed analysis.
In PCIT Vs Bhudeva Estate Pvt. Ltd., Delhi High Court emphasized that notices for penalty under Section 271(1)(c) must explicitly specify grounds for penalty imposition.
Rajasthan High Court stays recovery in Apar Fragrances vs Union of India, emphasizing payment through banking channel. Analysis of the order and its implications.
CBDT notifies ITR 1 and ITR 4 for Assessment Year (AY) 2024-25 / Financial Year (FY) 2023-24 vide Notification No. 105/2023-Income Tax Dated: 22nd December, 2023. Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) New Delhi Notification No. 105/2023-Income Tax Dated: 22nd December, 2023 G.S.R. 908(E).— In exercise of the powers conferred by […]
CESTAT Ahmedabad rules software loaded on medium is a sale, not a service, dismissing Service Tax demand. Details of Edukite Software Pvt Ltd vs. C.C.E. & S.T.-Vadodara-I included.
Explore the Delhi High Court’s directive on resolving ITC claim discrepancies due to retrospective GST registration cancellation. Full judgment details of Cuthbert Winner LLP Vs Assistant Commissioner Of CGST & Anr.
Delhi High Court judgment on K. Metal Industries vs Commissioner of GST & Anr. highlights that GST registration cannot be retroactively cancelled without proper reason. Full text and analysis provided.
Karnataka High Court held that withholding of refund without satisfying requirements of provisions of section 241A of the Income Tax Act is unsustainable in law. Accordingly, refund along with interest allowed.
Explore Bombay High Court’s ruling in Kuehne Nagel vs State of Maharashtra, declaring a GST order invalid due to lack of personal hearing, violating Section 75(4) of CGST Act.
