In PCIT vs. Hellmann Worldwide Logistics India Pvt. Ltd case, Delhi High Court upholds appellate authorities’ right to choose a different transfer pricing method.
Bombay High Court’s ruling on anticipatory bail for an applicant accused of availing input tax credit without goods receipt under CGST Act
Read Jharkhand High Court’s judgment on Kamaladitya Construction’s case challenging a 7-year gap in show cause notice. Is it unreasonable? Find out.
Kerala High Court held that a trust, either private or public/charitable or otherwise, is a juristic person who is liable for punishment for the offence punishable under Section 138 of the Negotiable Instruments Act (NI Act).
Telangana High Court held that once sanction has been given to a particular authority, i.e., the Deputy Director of Income Tax, the prosecution has to be launched by him alone and not by the Assistant Director of Income Tax. Thus, the authority which has initiated the prosecution must have sanction of law. Otherwise, it amounts to illegal action.
Andhra Pradesh High Court held that the complainant miserably failed to prove the offence under Section 138 of the Negotiable Instrument Act, 1881 against the respondent/accused beyond reasonable doubt. Accordingly, Criminal Appeal dismissed.
Gujarat High Court held that the role of the applicant’s firm in Gujarat State Land Development Corporation (GSLDC Scam) was very limited and was not actually connected with the field work and only to the extent the audit of vouchers and records.
Gujarat High Court invalidates assessment reopening due to lack of nexus between petitioner and unsecured loans. Detailed analysis and conclusions.
Delhi High Court’s landmark decision in Indian Herbal Store case rejects retrospective application of Rule 89(4)(C) of CGST, benefiting exporters. Analysis and insights.
Bombay High Court addresses the issue of inaction by state officers in responding to representations by an assessee, highlighting the need for accountability.
