Delhi High Court held that benefit of deduction under section 80IC of the Income Tax Act available even in case of addition of unsubstantiated share capital into the account of the assessee under Section 68 of the Act.
Detailed analysis of Smit Dipen Shah’s bail application under Section 439 of CrPC in a GST Act case before Gujarat High Court. Understand the allegations, arguments, and court’s decision.
Explore the Jharkhand High Court judgment on Abdul Satar appeal for revoking GST registration cancellation under Section 30 of CGST Act due to failure in filing returns.
Explore the Madras High Court judgment on challenging a bank attachment notice over GST interest liability. Detailed analysis and terms of settlement provided.
Explore Section 16 of the CGST Act 2017 regarding Input Tax Credit eligibility & conditions. Learn from a Madras High Court judgment how reversal of ITC affects assessment orders.
Read the detailed analysis of Kerala High Court’s dismissal of Writ Appeal by Manaf Alihassan against orders of Tamil Nadu Assessing Authority due to lack of territorial jurisdiction.
Bombay High Court ruling emphasizes revenue officers’ obligation to adhere to appellate decisions in quasi-judicial matters, ensuring fair tax administration.
Authority / power to revoke or cancel the Discharge Certificate on the premise that the material particulars furnished in the Discharge Certificate was false, lied with the exclusive jurisdiction of the Designated Committee.
Discover the Delhi High Court’s ruling in Good Life Zip India vs. Commissioner of Delhi Goods and Service Tax & ANR regarding retrospective cancellation of GST registration due to failure to file returns. Understand the implications and legal nuances of the case.
Read the detailed analysis of the Madras High Court ruling in Tvl. Future General India Insurance Co. Ltd. vs Assistant Commissioner regarding tax liability based on state-wise turnover.
