The Court ruled that liability to pay additional tax arises only after the reciprocating State grants countersignature to the permit. Tax demands raised before countersignature were held to be without jurisdiction.
The Delhi ITAT held that reassessment proceedings initiated solely on the basis of a revenue audit objection without fresh tangible material were invalid. The Tribunal ruled that such reopening amounted to a mere change of opinion.
The Gauhati High Court permitted impleadment of CBIC and customs officials in a pending writ petition after finding them necessary and proper parties. The Court held their presence was required for effective adjudication of the issues involved.
The NCLT allowed dissolution of the corporate debtor after finding that all remaining disputed assets and avoidance transaction claims had been assigned under Regulation 37A. The Tribunal held that no further realizable assets remained for liquidation.
The Delhi High Court applied the doctrine of forum conveniens and held that even if a small part of the cause of action arose in Delhi, the matter should be pursued before the appropriate jurisdictional High Court.
The Calcutta High Court upheld rejection of exemption under Section 12AB after finding that proposed microfinance activities involved commercial features such as charging interest. The Court held that such activities may not qualify as charitable purposes.
LLP Form 11 must be filed by every LLP, including inactive or non-operational entities, under the LLP Act, 2008. The guide explains due dates, filing requirements, fees, and penalties for delayed compliance.
The Income-tax Department is increasingly relying on AI-based verification and automated reconciliation systems to detect discrepancies in ITR filings. Mismatches between AIS, Form 26AS, bank records, and ITR disclosures may lead to scrutiny or notices.
The Allahabad High Court criticized the NHRC for closing a custodial death case by relying solely on police reports without independent investigation. The Court directed the CBI to secure missing videography and related evidence.
GSTN has made offline Annexure-B filing mandatory for specified GST refund claims with invoice-wise validation through GSTR-2B. The advisory introduces detailed reporting requirements for ITC, HSN/SAC classification, and reversals.
