Orissa High Court rules Magistrate can order probe against public servants only after considering their defence and superior officer’s report under BNSS, 2023.
Delhi High Court sets aside ₹14.63 crore penalty on Property Plus Realtors, ruling the order was issued beyond the statutory limitation period under Section 275(1)(c).
Delhi High Court dismisses appeal in PCIT vs Thapar Homes Ltd, ruling penalty under Section 271E was time-barred under Section 275(1)(c) of the Income Tax Act.
The Bombay High Court quashed a CBDT order denying tax benefits to Tata Autocomp Gotion Green Energy, citing violations of natural justice principles.
ITAT Bangalore ruled on the taxability of Transferable Development Rights (TDR) in the case of Smt. Sowmya Sathyan vs. ITO, clarifying its classification under income tax laws.
ITAT Pune ruled on capital gains in Smt. Vimal Baburao Jadhav Vs ITO. The Tribunal held Section 50C inapplicable, recalculating LTCG based on actual transactions.
Madhya Pradesh High Court rules in favor of Global Exim, affirming DFIA benefits for importers. The decision aligns with past judicial precedents on duty-free imports.
ITAT Pune allows Foreign Tax Credit for Kasper Pieter Tideman, ruling that Form 67 filing is procedural, not mandatory. Read the case details and key judicial precedents.
This article critically examines the legal definitions of Import across various legislations, analyzing their implications for SEZ-DTA transactions.
Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-Way Bills, as per Notification No. 12/2024 dated July 10, 2024.
