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Trade discounts by newspaper company to advertising agency not liable to TDS

June 25, 2023 1632 Views 0 comment Print

Calcutta High Court held that TDS u/s 194H is not deductible on trade discounts given by the newspaper companies to Indian Newspaper Society (INS) accredited Advertising Agents.

HC Dismisses Writ Petitions as GST Commissioner dropped proceedings 

June 25, 2023 480 Views 0 comment Print

In a recent ruling, the Madras High Court dismissed the writ petitions by Bharat Heavy Electricals Ltd after the Commissioner of GST and Central Excise dropped the proceedings initiated against the company.

Section 148A(d) Order in IT Act Isn’t Final; No Tax Demand Arises

June 25, 2023 2808 Views 0 comment Print

In a recent judgement, Calcutta High Court affirmed that an order under Section 148A(d) of the Income Tax Act is not a final assessment order, nor does it give rise to any tax demand.

Calcutta High Court Quashes Assessment Notice Against Non-Existing Entity

June 25, 2023 969 Views 2 comments Print

Explore the case of Virender Kumar And Sons Jewellers LLP Vs ITO, in which the Calcutta High Court invalidated an assessment notice against a non-existing entity.

Sufficiency of Reasons under Section 148A(d) cannot Be Challenged by Writ

June 25, 2023 699 Views 0 comment Print

Review of the Calcutta High Court ruling in Arissan Energy Limited Vs Union of India, explaining why findings in an order under Section 148A(d) of the Income Tax Act cannot be scrutinized by a writ court.

HC Orders Partial Defreezing of Online Betting App’s Funds amidst GST Investigation

June 25, 2023 2856 Views 0 comment Print

Insight into the Punjab & Haryana High Court’s interim order that allowed 50% defreezing of attached funds for an online betting app facing a substantial GST notice.

HC dismissed writ petition challenging Section 148A(d) order as jurisdiction of ‘Specified Authority’ not challenged

June 25, 2023 783 Views 0 comment Print

Analysis of the Calcutta High Court’s decision in the case of Expandable Enterprises Private Limited vs. ITO, dismissing the writ petition due to the unchallenged jurisdiction of the “Specified Authority” under Section 151 of the Income Tax Act.

Kolkata Municipal Corporation Can Recover Property Tax Dues Based on Area in Possession

June 25, 2023 1551 Views 0 comment Print

Analyzing the Calcutta High Court’s verdict in the Kohlbros Wireless Solutions LLP vs. Kolkata Municipal Corporation case, upholding the Corporation’s right to recover property tax dues based on the area actually in possession.

Notice issued in the name of non-existing entity is liable to be set aside

June 25, 2023 594 Views 0 comment Print

Karnataka High Court held that notice issued in the name of non-existing entity as on the date of issuance of notice is liable to be set aside

Non-existence of reason for section 148 re­opening – HC Upholds Writ Petition

June 25, 2023 771 Views 0 comment Print

Delve into the recent ruling by the Bombay High Court on the maintainability of a writ petition filed under Article 226 of the Constitution of India, challenging the initiation of proceedings under Section 148 of the Income Tax Act, 1961.

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