Assessee bank was jointly and severally liable for payment of the amount of gratuity to the employee alongwith the existing employer as per the provisions of Payment of Gratuity Act
Rajesh Kumar Dudani Vs State of Uttarakhand (Uttarakhand High Court) It is the case of generating fake and forged invoices so as to claim ITC. In their objections, the respondent no.2 has given categorical details of such dubious transactions and has also submitted as to how in one day, the money has routed in different […]
Court is of the view that the recovery of the annual report and the share certificate of the Petitioner from premises of Minda Group cannot be considered to be incriminating documents.
HC held that the assessee should be permitted to file GST returns for the period before the cancellation of GST Registration and make payment of tax dues along with interest.
Delhi High Court held that issuance of notice u/s 148 of the Income Tax Act to an unrelated e-mail address doesn’t constitute as due dispatch
Oasis Realty Vs Union of India (Bombay High Court) Ruling delivered recently by the Bombay High Court in case of Oasis Realty and 2 other petitioners (‘Petitioner’/Oasis’) [WRIT PETITION (ST) NO. 23507 OF 2022] Issue involved: Whether the petitioner is required to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra […]
Dinesh Kumar Goyal Vs Union of India (Calcutta High Court) The Court :- This intra-Court Appeal by the writ petitioner is directed against the order dated 5th September, 2022 in WPO 2442 of 2022. In the said writ petition the appellant had challenged an order passed by the assessing officer under Section 148A(d) of the […]
Seema Gupta Vs Union Of India & Ors. (Delhi High Court) HC held that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of business of […]
Rajasthan High Court held rejected the writ petition filed challenging leviability of GST on royalty as matter already decided by Hon’ble Supreme Court
Himachal Pradesh High Court held that benefit u/s 80IC not available when only small part of entire process is carried out at unit and other process is outsourced.
