Delhi HC rules that GST registration cannot be cancelled without specific allegations and reasoning, citing principles of natural justice and due process.
ITAT Bangalore remands case for a fresh TP study, directing TPO to assess the applicability of MAP-determined ALP to transactions with non-US Associated Enterprises.
ITAT Chennai allows reassessment of ₹54.70 lakh cash deposits during demonetization, granting the assessee another opportunity subject to a ₹5,000 cost payment.
ITAT Kolkata dismisses Nikhil Commosales Pvt. Ltd.’s appeal, permitting revival if the assessee’s application under the Vivad Se Vishwas Scheme 2024 is unsuccessful.
Delhi High Court quashes GST demand order against Indian Highways Ltd, citing lack of reasoning. Case remanded for fresh adjudication with a detailed hearing.
Delhi High Court sets aside GST demand order against Xerox India Ltd, citing non-application of mind by the Assistant Commissioner. Case remanded for fresh consideration.
Karnataka High Court dismisses Revenue’s appeal in PCIT Vs Ennoble Construction, ruling on transport creditors’ tax liability and evidentiary burden.
Supreme Court clarified procedures for summons, warrants, and bail under the Prevention of Money Laundering Act (PMLA), emphasizing the rights of the accused and the powers of the Special Court.
Supreme Court emphasizes reasonable cause for TDS non-deduction under Section 271C. Highlights interplay of Sections 4, 5, 9, and 192 in integrated tax code.
ITAT Pune cancels penalty imposed on Balbir Kaur Birdie for non-compliance with tax notices, citing reasonable cause due to COVID-19 and technical issues.
