Madras High Court held that reopening of assessment invoking provisions of section 148 of the Income Tax Act inspired from a review and a change of opinion is liable to be quashed and set aside.
Read the Karnataka High Court judgment on Hatsoff Helicopter Training’s tax dispute. Exemption granted for non-furnishing GSTIN. Get insights on the case.
Madras High Court quashes non-speaking order of NFAC in appeal against Section 115BE addition. Full text analysis of judgment and implications.
Delhi High Court ruling on Income Tax: Department’s U-turn on 80IA deduction in the 4th year deemed unjustified. Case analysis of PCIT vs. BT Global Communications India Pvt. Ltd.
Delhi High Court rules assessment can be reopened only with incriminating material found during Section 132 search. Details on Shyam Sunder Jindal vs ACIT case.
Madras High Court sets aside Impugned Summary Order in Ojus Power & Technologies case. Details on missing order and re-adjudication. Legal insights.
Calcutta High Court sets aside show cause notice in Diamond Beverages case, emphasizing the necessity of thorough examination and due application of mind.
Read the detailed analysis of Bar Council of India vs CIT case by Delhi High Court. Learn how the court directed the acceptance of Form 10 after condoning the delay.
Delhi High Court judgment in Nestle SA vs ACIT clarifies that investment in shares by Nestle in its Indian subsidiary is a capital account transaction, not income.
Read the Delhi High Court verdict on Shree Ram Metal vs Commissioner of Delhi Goods and Services Tax Act, highlighting the importance of reasoned decisions in GST registration cancellations.
