HC court clarified that petitioner has right to raise jurisdictional issue during section 148 proceedings, and section 149(1) allows challenging a notice issued without jurisdiction.
The court found that the impugned order’s conclusion about the petitioner not filing a reply was inconsistent with the documented evidence, rendering the order unsustainable.
Explore the recent ruling by the Madras High Court in N. Kannammal vs. Assessment Unit, highlighting the petitioner’s challenge against an unjust assessment order under Income Tax Act, 1961, dated 07.12.2022, and the court’s directive for a fresh consideration, emphasizing procedural fairness and natural justice.
Explore Dlhi High Court ruling on refund applications. Learn why court held that absence of authenticated documents alone is not sufficient grounds for rejection. Find out the implications for taxpayers.
Explore impact of Equalization Levy (EL) on specified services. Learn about rates, responsibilities, due dates, and consequences for non-adherence. Stay compliant with EL regulations
Time of Supply under CGST Act, 2017: Learn about forward and reverse charges, invoicing, and specific cases for goods, services, vouchers, and more.
Learn how to file a GST appeal to First Appellate Authority under section 107 of CGST Act, 2017. Understand time limits, pre-deposit requirements, grounds of appeal, and more.
Explore the impact of removing Section 36(1)(va) for employer contributions under Section 43B. Learn how it affects Provident Fund, ESI, and the call for equitable tax treatment.
Explore Calcutta High Court’s landmark judgment on fundamental right to a dignified life for convicts. Analysis of the case and its implications.
The article provides an in-depth understanding of provisions related to maintenance of cost records and applicability of cost audit under Companies Act, 2013.
