Delhi High Court sets aside the assessment order in Usha Gupta vs. ITO case, citing non-consideration of a 10-day adjournment request for SCN response. Explore the full judgment.
Delhi High Court directs timely disposal of rectification application by Intertek India Private Limited, highlighting a 7-year delay. Analysis and implications.
Delhi High Court quashes Income Tax Act Section 127 order as petitioner’s objection was not considered. Analysis and implications of the ruling.
Sikkim High Court held that as per guidelines of the Budgetary Support Scheme, if any unit undergoes for relocation, expansion and change of ownership, it will not be eligible under the Budgetary Support Scheme.
Delhi High Court held that ‘brand names’ falls within the scope of intangible assets and, accordingly, are amenable to deprecation under Section 32(1)(ii) of the Income Tax Act.
Gujarat High Court held that denial of benefit under Vera Samadhan Yojna-2019 alleging that full payment against the outstanding amount intimated not paid is unjustifiable in law as amount reflected in intimation erroneously showed higher outstanding amount.
Delhi High Court held that the petitioner is liable to pay excise duty on leftover stock of liquor transferred by two erstwhile licensees, both the erstwhile licensees and the Petitioner are one and the same. The manufacturer and seller of the liquor was only one i.e. the Petitioner and hence excise duty payable.
Read about Madras High Court’s ruling in Devendran Coal International Private Limited Vs ITO. Learn why a fresh assessment order is ordered under Section 144B of Income Tax Act, 1961.
Allahabad High Court’s judgment in Anupam Electricals and Electronics vs. State of U.P. grants relief to the petitioner for filing Form ITC-01 to claim Input Tax Credit (ITC)
Delhi High Court’s order on the illegal seizure of cash by GST authorities, emphasizing immediate release and potential refund. Case analysis and conclusions.
