Analysis of Mohler Machine Works Pvt. Ltd. vs. PCIT case. Madras High Court sets aside order by NFAC and PCIT, citing lack of clear findings and directs reassessment. Explore the details.
Explore legal implications of changing a company’s name on property ownership and stamp duty, as examined in a case before Himachal Pradesh High Court.
Explore Delhi High Court’s landmark verdict in Union of India vs. Kiran Kanojia. Insights into National Litigation Policy, its impact, and need for government accountability.
Bombay High Court held that Para 3(a) of Circular No. 36/2010 Customs dated 23.09.2010 imposing time limits for amending shipping bills is ultra vires of Section 149 of the Customs Act, 1962.
Allahabad High Court held that passing of detention order without recording any findings with regard to the submissions made by the assessee is unsustainable in the eye of law and liable to be quashed.
Kerala High Court quashes Income Tax Act Section 148A notice and order, citing absence of a reasonable opportunity for petitioner to be heard
Read Gujarat High Court’s recent ruling in PCIT vs. Jigar Jashwantlal Shah case regarding taxability of allotted shares under Section 56(2)(viic) of Income Tax Act.
Delhi High Court restored the matter to the Appellate Authority as refund claim was rejected without considering the material that establish that input supplies in respect of which ITC was claimed were in respect of export.
Read about Kerala High Court’s verdict in EVM Passenger Cars India Pvt. Ltd. vs. State of Kerala, highlighting importance of GST document compliance during goods transportation.
Delhi High Court’s interpretation of Section 10A(5) of the Income Tax Act regarding eligibility for deduction when audit report is filed before assessment.
