Delhi High Court upholds ITAT’s decision to exclude comparables Accentia, Eclerx, Mold-Tek, and TSR in the PCIT vs. Honeywell International transfer pricing case.
HC establishes a precedent reinforcing principle that reassessment must be based on new and substantive grounds, preventing arbitrary or unfounded reopening of assessments.
Delhi High Court grants revenue liberty to approach for revival of appeal against Amrapali Group. Full text of judgment/order available. ITA No. 646/2023.
Kerala High Court’s ruling on Goodyear India Limited’s GST dispute urges exploration of statutory appeals under CGST/SGST Act, emphasizing legal remedies.
Patna High Court directs full GST refund, imposes 12% interest for default, and fines Patliputra circle Rs. 5000. Key update on National Insurance Co. Ltd. Vs State of Bihar case.
Read the full text of Delhi High Court’s order in Shiv Enterprises vs Principal Commissioner case. Court directs expedited processing of GST registration cancellation application within six weeks.
Delhi High Court ruling: Retroactive cancellation of GST registration deemed unjust. Analysis of Rajni Gupta vs. Principal Commissioner State GST case and its impact.
Read detailed analysis of Jak Communications Pvt Ltd vs Deputy Commercial Tax Officer case. High Court overturns GST order due to lack of physical notice, violating natural justice.
Read the full judgment as Delhi High Court orders Customs Commissioner to release remaining amount after realizing redemption fine and penalty from seized foreign currency.
Read the full judgment as Madras High Court rules on the computation of the refund period under CGST Act, emphasizing the date of receipt in convertible foreign exchange.
