Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act beyond the period of four years in absence of full and true disclosure of material facts is bad in law.
Kerala High Court held that the petitioner should approach the appellate authority under Section 107 of the Central Goods and Services Tax Act for getting permission to correct mistake in Form GSTR-3B.
Delhi High Court sets aside an assessment order in a case involving wrongful allegations of non-current investments made in share application money of an entity.
Delhi High Court’s verdict on the application of Section 264 of the Income Tax Act. The court allows correction of deduction claims overlooked by the assessee in a revisionary move.
Madras High Court permits a company to file a statutory appeal after the limitation period, citing difficulties in accessing the GST portal due to employee turnover.
Kerala High Court permits the payment of road tax liability in three instalments for a stage carriage, offering financial relief to the petitioner. Details in the judgment.
Punjab and Haryana High Court ruled in Deepak Sales Corporation vs. Union of India that no interest or penalty is applicable when input tax credit is not utilized.
Delhi High Court upholds deletion of disallowance on expenses incurred during the pre-operative stage in the case of PCIT vs. Imperative Hospitality Pvt Ltd.
Delhi High Court sets aside Income Tax transfer orders for administrative convenience. Highlights the need for speaking orders with reasons and DIN compliance.
Kerala High Court corrects a mistaken assessment by the AO, excluding previous year’s balance to determine the annual receipt for a specific Assessment Year.
