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Vivek Kumar

Latest Posts by Vivek Kumar

Fees for Domain Registration Not Royalty under Section 9(1)(vi): Delhi HC

December 25, 2023 876 Views 0 comment Print

Explore Delhi High Court’s landmark decision on GoDaddy’s domain registration income. Learn why court ruled against treating it as royalty under Section 9(1)(vi) of Income Tax Act.

Best Judgment Assessment Void if Assessee Submits Pending Returns Post-Registration Restoration: Madras HC

December 23, 2023 924 Views 0 comment Print

Madras High Court ruling: Best Judgment Assessment annulled if assessee files pending GST returns post-registration restoration. Case analysis of Anand Cini Services Pvt. Ltd.

DIN Mandatory in 153D Approval and Section 156 Demand Orders: Delhi ITAT

December 22, 2023 1614 Views 0 comment Print

Explore the landmark ITAT Delhi ruling in Finesse Intl. Design Pvt. Ltd. vs. DCIT. CBDT Circular violation deems assessment order invalid. Know more!

ITC Clubbing for two financial period for a refund is permissible as per Rule 89(4): Bombay HC

December 16, 2023 1038 Views 0 comment Print

Bombay HC ruling on ITC refund under Rule 89(4). Detailed analysis of Sine Automation case, circulars, and legal insights. Learn about permissible period clubbing.

Final Assessment order Must Align with DRP Directives: Delhi HC

December 9, 2023 747 Views 0 comment Print

Delhi High Court rules in Pepsico India Holdings case, emphasizing that final assessment orders must align with DRP directives, highlighting procedural fairness in faceless assessments.

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