Bombay High Court rules IT search under Section 132 invalid if authorization is based on irrelevant and unrelated material. Detailed case analysis inside.
Delhi High Court validates arbitration clause in hyperlinked terms and conditions, emphasizing their enforceability in online agreements and digital transactions.
ITAT Mumbai confirms ₹1.45 crore short-term capital gains addition under Section 50C for land transfer, rejecting the taxpayer’s claim of purchase on behalf of a company.
ITAT Mumbai upholds Bytescale Technologies’ deduction for trading activity under Section 10AA for AY 2018-19; foreign tax credit also approved
Read about the dismissal of a petition challenging IT assessment orders by Madras HC. No challenge made, demand notice upheld. Full text available.
In PCIT Vs Mahabir Jute Mills Lts., the Allahabad High Court ruled that if books of accounts are not objected to, the AO cannot disturb gross profit rates. Detailed analysis here.
HC observed that if GST authorities found reply lacking, they should have requested additional information instead of outright dismissing reply. HC set aside impugned order and remitted case back to Proper Officer for re-adjudication.
Delhi HC quashes GST demand of Rs 1 crore against RPJ Polymers, citing non-application of mind by Proper Officer. Case remitted for re-adjudication.
The Delhi High Court modifies the GST cancellation date for Swati Gupta, citing lack of clarity. The registration now canceled from the petitioner’s application date.
Madras HC rules that a new SCN u/s 148 of the Income Tax Act must be issued for issues not previously raised, ensuring procedural fairness.
