Delhi High Court deems proceedings u/s 153C invalid without incriminating material. Analysis of PCIT vs. Victory Apartments Pvt. Ltd. case, AY 2009-10.
Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.
Allahabad High Court judgment on Desai Brothers Limited Ratanpur vs. State of U.P. highlights Section 54, emphasizing interest remittance 60 days post refund application.
Krishna Traders Vs Commissioner of Central Tax (CESTAT Hyderabad): Transaction value cannot be rejected on mere assumption/presumption and against provisions of Section 14 of Customs Act read with Rule 8 of Valuation rules
Explore the Kerala High Court’s decision in Prakash Varghese Vs State Tax Officer case. Learn about the withdrawal of the writ petition and the avenue to appeal under Section 107 of CGST/Kerala SGST Act.
Explore the Delhi High Court judgment in PCIT vs Nirmal Kumar Minda case. Learn how the court dismissed the appeal, emphasizing the absence of substantial questions of law for Assessment Year 2018-19.
Explore Delhi High Court’s ruling on TDS recovery, citing Income Tax Act Section 205. Analysis of Vishesh Khanna Vs DCIT & Ors case. Full judgment details.
Explore the ITAT Mumbai ruling in KMTC (India) Pvt Ltd vs CIT(A) case. Learn about deductions for employee contributions to PF & ESIC deposited belatedly. Full text included.
Rectification under section 161 of GST Act is only permissible for errors apparent on face of record. In cases where show cause notices go uncontested, rectification cannot be sought to correct factual mistakes in the final order.
Orissa High Court rules pre-deposit under OVAT Act for first appeal can’t be used against second appeal. Detailed analysis and judgment in Swastik Agency case.
