Kerala High Court directs timely resolution of stay petition after Income Tax authorities reject deduction claim and impose penalty under section 270A.
Faze Three Limited vs. C.C.E & S.T.-Silvasa case at CESTAT Ahmedabad: The established principle that order cannot transcend scope of show cause notice forms a robust foundation for contesting validity of demands made.
Delhi High Court upholds ITAT order: Payments received for software sale/supply not considered royalty under India-Singapore Double Taxation Avoidance Agreement (DTAA).
CESTAT Bangalore rules on Bra Cups classification: Customs duty to be charged on the value of a pair. Detailed analysis of Lovable Lingerie Ltd vs. Commissioner of Customs.
Delhi High Court nullifies reassessment under IT Act, citing lack of independent application of mind. In-depth analysis of Sahu Exports vs. ACIT judgment.
Explore the legal nuances of delivery notes vs. delivery challans. While the petitioner equated them, the court clarified their distinct roles. A delivery note records shipments, while a delivery challan formalizes goods’ actual delivery, impacting inventory levels. Uncover the significance of these terms in legal contexts.
CESTAT Allahabad rules on Service Tax exemption for construction of slaughterhouse. Detailed analysis of Commissioner vs. Meatek Food & Machineries case.
CESTAT Allahabad rules in Jalan Con Cast Ltd. vs. Commissioner case. Detailed analysis on department’s power to retain deposited amount under protest.
Explore the Madras High Court’s ruling on Section 248’s inapplicability to dividend declarations. Detailed analysis and implications of the judgment.
Explore Delhi High Court’s ruling on Section 41(1) of the Income Tax Act in Valley Iron and Steel Co. Ltd. vs. PCIT. Detailed analysis and implications of the judgment.
