Rajasthan High Court held that assessee cannot split up the amount charged for the sale of food and certain services in addition to the food. Hence, VAT is payable on the entire consideration charged for the food.
The Madras High Court has annulled a ‘notice’ calling for the discharge of tax liability, emphasizing the requirement of hearings before dismissing rectification petitions under the Tamil Nadu Value Added Tax Act.
The Calcutta High Court overturned a tax assessment order following a technical issue with the Income Tax Portal that prevented a timely objection.
Delhi High Court held that notice u/s 148 and order thereon issued and passed against a non-extant entity cannot be complied with and hence liable to be set aside.
Calcutta High Court rules that initiation of fresh proceedings against an entity under CIRP is barred by IBC Section 238, quashing IT department’s order and subsequent actions against MSP Metallics Limited.
In a recent judgment, the Madras High Court has ruled in favor of accepting personal bonds instead of bank guarantees in a disputed tax case, aiding the petitioner, Burnt Umber Fashion Pvt. Ltd.
In a recent judgement, the Madras High Court dismissed a writ petition, instead allowing for a statutory appeal accompanied by a stay application for interim protection.
In Gordhandas Gobindram Vs State of Chhattisgarh, the Chhattisgarh High Court rules that additional tax liability incurred due to the implementation of GST will be reimbursed to contractors.
The Madras High Court rules in favor of Balaji Super Alloys in their case against the Principal Commissioner, allowing a deduction under Section 80IA despite a 21-second delay in filing the income tax return.
Karnataka High Court rules Section 234E demands for late TDS returns prior to 01-06-2015 as invalid, impacting implications for income tax proceedings under IBC. The question of constitutional validity of Section 234E remains open for future consideration.
