Notification No.101/2023-Income Tax: Maharashtra Council of Homoeopathy granted recognition for specified incomes under Section 10(46).
Explore the CESTAT Ahmedabad order on Commissioner vs Sheena Textiles. Detailed analysis of the duty-free machinery dispute, conditions of exemption, and legal implications.
Explore the Delhi High Court order in Analjit Singh vs. DCIT regarding share valuation. Detailed analysis, key arguments, and the court’s directive for a fresh review.
Telangana High Court upholds GST liability on director’s personal guarantee. Ruling supports Reverse Charge Mechanism (RCM) under GST. Read the full judgment.
Explore the ITAT Chennai order in ATC (Assam) Pvt. Ltd. vs. ITO-TDS for AY 2016-17. Key issues include TDS on rental payments, interest imposition, and disallowance u/s 40(a)(ia).
Delhi High Court quashes GST registration cancellation, citing violation of natural justice. Orders fresh hearing to afford the petitioner an opportunity to be heard.
Gujarat High Court judgment in Lakkad Brothers And Co. vs State of Gujarat, quashing GST registration cancellation due to absence of reasons in show-cause notice and order.
Bombay High Court judgment in Nirakar Ramchandra Pradhan vs. Union of India, quashing GST registration cancellation for lack of reasons.
Gujarat High Court judgment on Sing Traders vs. State of Gujarat, overturning vague show-cause notice and non-speaking order for GST registration cancellation.
Calcutta High Court judgment on Girdhar Gopal Dalmia vs. Union of India, clarifying that objection rejection doesn’t conclude reassessment or demand. Full analysis included.
