Madras High Court rules that actions by counterparts lack jurisdiction without cross-empowerment notification. Analysis of TVL. Vardhan Infrastructure vs Special Secretary case.
Where an AO had also failed to do what was required under the law at the time of passing Assessment Order and had passed an Assessment Order with such defects, such assessment orders could be rectified by the officer by exercising power under section 154.
Rajasthan High Court clarifies that issuance of summons under CGST Act isn’t barred by initiation of proceedings by State Authorities. Detailed analysis of Rais Khan case.
Explore Muhammed C K Vs ACIT case, challenging notices under Section 148 of Income Tax Act. Analysis of legal procedure and High Court ruling.
Bombay High Court overturns ruling categorizing body massager as adult sex toy, finding officer’s perception not backed by law. Read the detailed analysis.
Vimal Electrical Pvt Ltd Vs Commissioner of Vat & Anr (Delhi High Court) Introduction: The case of Vimal Electrical Pvt Ltd versus the Commissioner of VAT & Anr, heard by the Delhi High Court, pertains to a refund sought under the Delhi Value Added Tax Act (DVAT) for the tax period from January 1, 2017, […]
Explore the Bombay High Court’s ruling on PCIT vs. ICICI Bank Ltd regarding accuracy in income reporting and the deletion of penalties under Section 271(1)(c) of the IT Act.
Delhi High Court quashes GST order against Suresh Kumar Jain, citing lack of opportunity for a personal hearing and insufficient consideration of the petitioner’s reply.
Get insights into the Hindustan Construction Company Limited vs Union of India case in the Himachal Pradesh High Court. Learn about the stay of recovery proceedings and the court’s reliance on ASMT 10 and precedent.
CIT – International Taxation Vs. ESPN Star Sports Mauritius S.N.C ET Compagnie (Delhi High Court) The Delhi HC affirms the order of ITAT that ESPN Distribution does not constitute a PE in India and income earned from sports channel distribution cannot be taxed as royalty under provisions of the ITA read with India-Mauritius DTAA. Background […]
