Punjab & Haryana HC upheld Section 153C notices, holding the satisfaction note was not belated and limitation objections should first be raised before the AO.
The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can be cancelled retrospectively under Section 29(2).
Individual and family floater health insurance plans provide different types of coverage and claim structures. The right choice depends on age, health profile, family size, and the level of financial protection required.
Madras HC held that merely issuing a corrigendum acknowledging the return did not rectify the defective assessment process and ordered reconsideration.
ITAT held an assessment passed after the taxpayer’s death was invalid in law, quashed the order, and treated all remaining issues as academic.
ITAT held that goodwill arising on amalgamation qualifies as a depreciable intangible asset. It also deleted the TP adjustment on overdue AE receivables.
Kerala HC held Rule 55 empowers NCLT to accept additional pleadings, setting aside refusal to entertain further objections in a Section 7 case.
Kerala HC held that it could not direct parallel investigations when the same FIR was already under consideration before the Karnataka High Court.
Kerala High Court kept refund adjustment in abeyance, directing disposal of the pending rectification application before recovery action.
CESTAT Hyderabad held that integrated cargo movement involving loading, containers and coordination was Cargo Handling Service, not mere transportation.
