Landmark judgment by Supreme Court on Commissioner of Trade Tax vs. Mishra Tea Blending. Blending and packing tea not considered manufacturing under UP Trade Tax Act. Full text analysis.
Delhi High Court ruling on PCIT vs. Thapar Homes Ltd. emphasizes issuing notices under Section 274 before the Income Tax Act’s limitation period. Full judgment analysis.
Delhi High Court overturns Norms Committee’s decision on fixing wastage norms for downstream products of Export Oriented Units (EOUs).
Petitioner challenged notice on grounds of violating principles of natural justice, citing vagueness and lack of specificity. Court, echoing its earlier decisions upheld the need for detailed and specific show-cause notices.
Rajeshwar Prasad Choudhari challenges service tax demand based on Form 26AS data. CESTAT Kolkata sets aside order due to lack of evidence. Detailed analysis and key legal precedents.
R. Soundararajan & Co. challenges GST order in Madras High Court. Notice sent to wrong email, violating natural justice. Detailed analysis of the case and court’s directive.
Smt Gali Lavanya challenges tax order in Andhra Pradesh HC. Court deems writ petition not maintainable due to available appeal. In-depth analysis and directives.
Delhi High Court examines GST registration cancellation with retrospective effect. Non-filing of returns analyzed. In-depth judgment analysis and directives.
Delhi High Court’s judgment on GST registration cancellation with retrospective effect in case of Sharda Metal Works. Learn about legal intricacies and implications.
Legal Entity Identifier (LEI) No. has become mandatory for non-individual entities when it comes to the credit of income tax refunds of Rs. 50 crore and above.
