Madras High Court’s judgment on the priority of charge for secured creditors over tax dues and the impact on debt realization.
In case of Dipak Sarkar v. The State of West Bengal, Calcutta High Court dismisses writ petition, upholding GST liability on payments received after GST implementation for pre-GST work orders.
Uttarakhand High Court held that issuance of notice to the Transferor Company (i.e. non-existent entity) and order passed u/s 148A(d) of the Income Tax Act against the non-existent entity is bad in law and liable to be quashed.
Learn why Kerala High Court rules that the District Collector cannot grant sales tax dues instalments and directs the petitioner to approach the STO. Detailed analysis provided.
Explore Delhi High Court’s judgment in CIT vs. Brandix Mauritius Holdings Ltd. regarding significance of DIN in income tax communication. Understand implications of 2019 CBDT Circular.
Explore PCIT vs H.T.L Ltd case – invoking Section 263. Learn about the two crucial conditions, erroneous orders, and revenue impact, in this Delhi High Court judgment
Gurdeep Singh Sachar Vs Union of India (Bombay High Court) In the world of sports, gaming, and taxation, there is a growing debate about the legality of online fantasy sports gaming platforms and their liability for Goods & Service Tax (GST). One such case that has garnered significant attention is the legal battle between Gurdeep […]
Read full text of judgment in Pandian Anbalagan Vs ITO case. Madras High Court rules the assessment order against a struck-off company as void, highlighting need for revival.
Read full text of judgment in the case of K. Sivasubramaniam (Deceased) vs ITO by Madras High Court. Detailed analysis of assessment order, brokers’ payments, and a clear non-application of mind in impugned order
Bombay High Court held that no assessment can be reopened merely on the basis of change of opinion. Accordingly, initiation of re-assessment proceedings under section 148 of the Income Tax Act is unsustainable in law.
