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Ca Jatin Minocha

Latest Posts by Ca Jatin Minocha

SC Ruling on Consumer Protection Act’s Applicability to Company Cars for Directors’ Personal Use

July 10, 2024 486 Views 0 comment Print

Supreme Court’s verdict on whether a company’s purchase of a car for a director’s personal use falls under ‘commercial purpose’ as per the Consumer Protection Act.

Calcutta HC Ruling on Delay in Appeal Filing & Fresh CA Certificate Validity

June 11, 2024 624 Views 0 comment Print

Discover how Calcutta High Court addressed the delay in filing appeals and the validity of a new CA certificate in the Citizen Umbrella vs Commissioner of Customs case.

Calcutta HC on whether reassessment proceedings set aside by single bench are set at rest

June 10, 2024 2928 Views 1 comment Print

Calcutta HC quashes reassessment in ITO Vs Dhanstock case for AY 2014-15 due to limitation. Appeals pending in Supreme Court. Learn more about the judgment.

Income Tax: Section 143(1) intimation cannot be revised under Section 264

June 6, 2024 5214 Views 0 comment Print

Explore the Delhi High Courts decision on whether intimation under Section 143(1) can be revised under Section 264 of the Income-tax Act, 1961. Learn the implications for taxpayers.

Section 148 proceeding cannot be initiated without Addressing Objections u/s 148A(b)

June 5, 2024 1272 Views 0 comment Print

Delhi High Courts verdict on whether a foreign company, exempt under DTAA, can receive a notice for filing returns. Detailed analysis of the case & implications.

Addition to share capital only in respect of actual receipt of consideration: HP High Court

June 5, 2024 507 Views 0 comment Print

Analysis of PCIT Vs I.A. Hydro Energy: Can shares be valued based on DCF method under Rule 11UA? Explore the Himachal Pradesh High Court’s verdict and its implications.

SC Orders Dismissal of Restoration of Writ Petition Due to Inordinate 12-Year Delay

April 8, 2024 828 Views 0 comment Print

Explore the Supreme Courts judgment on condonation of delay in the case of Union of India vs Jeejeebhoy. Delve into the analysis, principles, and implications for future cases.

SC ruling on payment of UEI in case of transfer of leasehold rights in pursuance of merger

April 6, 2024 960 Views 0 comment Print

Understand the implications of Jaiprakash Industries Ltd. vs Delhi Development Authority judgment on leasehold rights transfer post-amalgamation/merger and the liability for unearned increase. Learn about M&A planning considerations and legal nuances.

SC allows refund of Stamp duty paid for Increase in Authorised Share Capital in Excess of Maximum Capped Amount

April 5, 2024 810 Views 0 comment Print

Explore the Supreme Court judgment in State of Maharashtra vs. National Organic Chemical Industries Ltd. regarding stamp duty refund on share capital increase.

Section 148A(d) Order Bound by Notice Scope under Section 148A(b)

February 14, 2024 18933 Views 0 comment Print

Explore Karnataka HCs ruling on Section 148A(d) under IT Act in Vasanthi Ramdas Pai Vs ITO. Analysis covers reassessment proceedings, key arguments, and implications.

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