Bombay High Court held that taking recourse to the provisions of Section 166A of the Code of Criminal Procedure, 1973 for issuance of the Letter of Rogatory by the Magistrate without following procedure prescribed under section 155(2) cannot be sustained and deserved to be quashed.
The Rajasthan High Court addresses the absence of a mechanism for matching supplier credit notes with ITC reversal, seeking a solution from authorities.
Kerala High Court’s directive to the IT Commissioner regarding recovery proceedings and an appeal filed by Peroorkada Service Co-Operative Bank Ltd under Section 80P of the Income Tax Act.
Delhi High Court’s landmark judgment in CIT vs. Deloitte Touché Tohmastu clarifies mutuality doctrine, impacting taxation of entities. Analysis of key principles and implications.
Delhi High Court held that the renovation and refurbishment of the rooms, including washrooms and other facilities in the hotel which only improves efficiency of source of profit/income are revenue expenditure.
Delhi High Court invalidates final assessment order due to failure to pass a draft assessment order in Sinogas Management PTE LTD vs. DCIT case.
Kerala High Court’s ruling in Mina Bazar vs. State Tax Officer-1 emphasizes that Input Tax Credit (ITC) cannot be denied solely due to GSTR 2A and 3B discrepancies.
In the case of Hariyana Trading Co. vs. State of Bihar, Patna High Court grants stay on demand if 20% is deposited, considering the non-constitution of the Tribunal.
Learn about the Bombay High Court’s ruling on the State Tax Officer’s authority to block ITC Ledger and the implications for businesses. Get the full judgment here.
High Court’s decision to set aside a 2016 ex-parte order, impacting best judgment assessment for Parina Laboratories Pvt. Ltd. Get insights into case and its implications.
