Assessing Officer has nowhere determined as to how Section 194C is applicable on payments made by assessee. Unless a charge is being determined, disallowance under section 40(a)(ia) cannot be made.
Delhi CESTAT rules that service tax is payable on space provided on bus roofs for parcels, not on goods transport services. Exemption under Notification No.25/2012 applies.
Regarding Section 14 of the IBC, court clarified that moratorium only applies to corporate debtor, not to natural persons like directors for their vicarious liability.
Bombay High Court deems CBDT’s refusal to condone delay in filing revised ITR by CG Power post-NCLT order unreasonable. Detailed analysis of the case.
Read the detailed analysis of P. Venkatrayulu Vs Commissioner and Others, where Andhra Pradesh High Court dismisses revision petition against a property tax receipt.
Madras High Court rules GST assessment invalid if assessee’s reply to notice in Form GST ASMT-10 is not considered. Detailed analysis of the case.
ITAT concluded that the service of notice under Section 148 was improper and did not meet statutory requirements. Consequently, the reopening of the assessment was deemed invalid, and the assessment order was quashed as void ab initio.
Bombay High Court rules IT search under Section 132 invalid if authorization is based on irrelevant and unrelated material. Detailed case analysis inside.
Delhi High Court validates arbitration clause in hyperlinked terms and conditions, emphasizing their enforceability in online agreements and digital transactions.
ITAT Mumbai confirms ₹1.45 crore short-term capital gains addition under Section 50C for land transfer, rejecting the taxpayer’s claim of purchase on behalf of a company.
