Explore the Kerala High Court ruling in Latha vs. T V Sahadevan case, stating that independent contractors are not considered employees under the Employee’s Compensation Act, 1923 (ECA). Understand the implications and distinctions between contractors and employees.
Delhi High Court’s decision in Sethi Sons (India) vs Asst. Commissioner, allowing belated refund applications due to technical glitches. Analysis of the case and its implications.
Madras High Court, in the case of Annamalai Bus Transports P Ltd. vs PCIT, has directed the CIT (Appeals) to expedite the appeal filed by the assessee within 60 days. The court noted procedural irregularities and the violation of principles of natural justice in the penalty proceedings, emphasizing the absence of cash transactions.
Madras High Court, in the case of Anamallais Bus Transports P Ltd vs. PCIT, has prima facie set aside penalty proceedings under Section 271-E of the Income Tax Act. This article explores the court’s view, emphasizing no cash transactions and directing the Appellate Authority to review the appeal without pre-deposit.
Patna High Court held that direction of Collector for prohibition on removal of broken stone chips before expiry of extended period unjustifiable in law. Accordingly, authorities directed to allow petitioner company to lift entire amount of broken stone material.
Delhi High Court decision on ITA 719/2023: Upholding deduction of liquidated damages by UT Starcom Inc. based on evidence for delayed service to BSNL and MTNL
Delhi High Court rules in favor of Canara Bank Relief Welfare Society, allowing the filing of revised Form 10 during reassessment proceedings. Details here.
Delhi High Court judgment on PCIT vs GoDaddy: Assessee succeeds in quantum appeal, penalty deleted. Analysis of legal tenability and implications under Section 271(1)(c) of the Income-tax Act, 1961.
Delhi High Court accepts returned income for 12 years as limitation period for fresh assessment order expires. Details of Indian Renewable Energy Development Agency Ltd vs PCIT case.
Delhi High Court grants permission for Gorav Gupta to travel to Dubai for two months after filing the charge sheet. Prior approval from the trial court mandated.
