Delhi High Court rules in favor of employee, stating the employer is responsible for TDS deposit. Petitioner exempted from tax liability. Details and analysis here.
Karnataka High Court held that scrutiny notice issued u/s 143(2) by the Additional Commissioner of Income Tax, National Faceless Assessment Centre instead of jurisdictional Assessing Officer under Central Charge is sustainable in law and hence valid.
Delhi High Court rules in Varyam Dass Khurana case that GST registration cancellation should be retrospective only from the date no business is conducted. Analysis of the judgment.
In case of M. Venkataraj vs Assistant Commissioner, Madras High Court instructs Revenue Department to promptly process GST rectification application within three months.
Department was directed to release the confiscated Areca Nut on condition specified as it were confiscated due to non-submission of E waybill. The bench modified the conditions imposed by the Single Judge.
Delhi High Court held that the consideration received in terms of Strategic Oversight Services Agreements (SOSA) cannot be termed as Royalty under Article 12 of the DTAA even if extensive services are rendered which includes access to written knowledge, processes, and commercial information in furtherance of the services.
Directorate of Enforcement cannot sit over the seized assets, and the failure to release them is a violation of Section 132B of the Income Tax Act, 1961, applicable under Section 37(3) of FEMA, 1999. Harish Forex Services Pvt. Limited Vs Assistant Director Of Enforcement (Rajasthan High Court)
ead about the Rajasthan High Court’s decision quashing an income tax notice under Section 148A for being barred by limitation. Case details of Bijendra Singh vs ITO.
Jharkhand High Court addressed improper GST adjudication in Prity Dokania’s case, ruling on lack of show cause notices, procedural lapses, and natural justice violations.
Explore Kerala High Court’s remand of ITC rejection case: Unity Ooh Media Solutions Pvt. Ltd. vs. Deputy State Tax Officer. Analysis, implications, and a legal precedent discussed.
