Despite the possibility of a previous copy being served, the court upheld the petitioner’s right to access the necessary documents by mandating the provision of a certified copy.
Bombay High Court ruling establishes lender bank’s priority over Deputy Commissioner of Sales Tax (GST) in SARFAESI Act enforcement, securing marketable title. Read the judgment.
Detailed analysis of the appeal against a penalty imposed under Section 271B of the Income Tax Act by the ITAT Delhi in the case of Sanjeev Kumar Goyal vs ITO, including the reasons for the penalty dismissal.
In the Satishbhai Kadvabhai Sarvaiya Vs ITO case, ITAT Rajkot rules that during demonetization, deposits don’t warrant addition under U/s 69A if adequately explained.
ITAT Chennai observed that differences in valuation opinions are common, and the assessee’s claim based on an approved valuer’s report cannot be deemed as concealment of income. Citing precedents from the Madras High Court and the Supreme Court, the ITAT ruled that an incorrect claim in law does not constitute furnishing inaccurate particulars.
CA Solanki failed to work in line with the requirements of the assignment and deliberately adopted a different methodology, causing loss to the complainant. Consequently, the Committee determined that Solanki’s actions constituted professional and other misconduct.
Gopikrishna Infrastructure Pvt Ltd Vs State of Jharkhand (Jharkhand High Court) Contractors are entitled to reimbursement of the GST impact also on indirect transactions on which GST was imposed.
HC emphasized that if respondent intended to modify tax proposal, a fresh show cause notice should have been issued instead of deviating from original basis without proper notice.
Explore Section 18(6) of CGST Act regarding GST reversal on capital goods sale. Analysis of Rule 40(2) vs. Rule 44(6) methods & reflection in GSTR forms explained.
Analysis of N.R. Patel & Co. Vs Assistant Commissioner case by Kerala High Court. Court rules on assessment/refund order merit under KGST Act. Full judgment.
