Explore the legal battle between A.Z. Enterprises and Deputy Assistant Commissioner under CGST Act, 2017. Detailed analysis of detention, confiscation, and auction proceedings.
Discover the landmark case of ACIT vs. Lyka Labs Ltd. ruling non-compete fees as ‘revenue receipt’. Detailed analysis and implications discussed.
Delhi High Court judgment on GE Capital vs. DCIT, distinguishing under-reporting and misreporting as separate offenses, resulting in quashed penalty. Full text analysis.
Gauhati High Court nullifies reassessment under Section 40 of Assam VAT Act for 2009-2010 citing late filing of returns and exceeding assessment limitation.
Madras High Court emphasizes on paying minimum stipend to junior lawyers, citing it as fundamental rights violation. Detailed analysis & judgment here.
In PCIT Vs Ins Finance & Investment P Ltd., Delhi High Court ruled that interest on amount not considered compensation is capital receipt, not taxable.
Detailed analysis of Alubound Dacs India Private Limited vs. DCIT case before ITAT Mumbai regarding the allowance of Section 80G deduction on CSR expenditure.
ITAT Bangalore rules in favor of Sullia Taluk Women’s Cooperative Society Ltd, allowing 80P(2)(a)(i) deduction for interest from member loans, including nominal members.
Detailed analysis of ITO vs Turner General Entertainment Networks India Pvt. Ltd. case before ITAT Delhi. Penalty order deemed invalid due to limitation.
NCLAT Delhi rules that a claim for a security deposit refund is not an operational debt under the IBC, in the case of Carestream Health India vs Seaview Mercantile LLP.
