he Supreme Court in GKN Driveshafts (India Ltd.) v. Income Tax Officer 259 ITR 19 (SC) has clarified that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to file a return and if he so desire, to seek reasons for issuing notices.
A full bench of Uttarakhand High Court has upheld the rights of a person working on a contractual basis to have the right of getting child care leave as same as any other regular Government employee. It was agreed that the child care leave is primarily for the benefit and a matter of right of the child, as a child whose mother happens to be employed on a contractual basis with the Government will have similar needs as any other child.
Pazhodiyum Food Ventures Vs Supritendent Commercial Taxes (Kerala High Court) The petitioner is a private limited company registered as a service provider under the Goods and Service Tax Act. In the Writ Petition it is the case of the petitioner that while he intends to pay the arrears of tax due for the assessment year […]
Devices Distributors Vs Asst. State Tax Officer (Kerala High Court) The Kerala High Court has set aside the detention of goods in a case where the department had objected that the invoices accompanying the goods did not bear continuous numbers and hence the invoices with serial numbers falling between could have been used for transportation […]
Jain International Vs Commissioner of Delhi Goods (Delhi High Court) Admittedly, till date the petitioner‟s refund application dated 4th November, 2019 has not been processed. As neither any acknowledgment in FORM GST RFD-02 has been issued nor any deficiency memo has been issued in RFD-03 within time line of fifteen days, the refund application would […]
The issue under consideration is whether the non issuance of refund after 7 days from the date of acknowledgment in case of zero rated supply u/s 90 is justified in law?
Rishi Bansal Vs Union of India (Delhi High Court) FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed challenging the letter dated […]
High Court states that by taking into consideration the situation of COVID-19 pandemic, court directed officer to de-freeze the bank account maintained by the petitioner.
The issue under consideration is whether the petition filed by the CA for seeking to direct the Institute of Cost Accountants of India to use the acronym ‘ICOAI’ instead of ‘ICAI’ will be sustain by the High Court?
The issue under consideration is whether the Tribunal was right in law in holding that the interest expenditure is Capital in nature
