Gujarat High Court held that as agreement entered into is for the development of infrastructure facility and not the works contract hence assessee is eligible to avail deduction available under section 80IA(4) of the Income Tax Act.
Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assessees are entitled to avail Amnesty benefits
Read the detailed analysis of Angelantoni Test Technologies SRL Vs ACIT case in Delhi High Court. Learn how investment in Indian subsidiary shares is deemed capital account transaction, not taxable income.
Explore Delhi High Court’s directive in case of Brillon Consumer Products Pvt. Ltd. vs. DCIT. Detailed analysis of IT refund and appeal effect order.
Allahabad High Court rules penalty invalid when terms of Show Cause Notice are met. Case details of Rathore Building Material vs Commissioner of State tax.
Assessee-company was a public company principally engaged in the business of manufacturing and marketing of grey cement, building and cement related products. Competition Commission of India (CCI) was a statutory authority constituted under the Competition Act, 2002.
Explore Delhi High Court judgment on Neelkanth Metals Vs Union of India & Anr., as it sets aside GST Registration cancellation, citing a violation of natural justice.
Read about the Delhi High Court’s dissatisfaction with the government’s inaction in constructing chambers for Sales Tax Bar Association. Court orders must be promptly implemented.
Madras High Court rules on provisional assessment conditions for areca nuts, directing quick verification of origin certificates for customs duty exemption, balancing revenue interests and timely clearance.
Chambal Fertilizers triumphs in legal battle vs. PCIT (Rajasthan High Court). Court quashes penalty, emphasizing Section 270AA immunity. Details of the landmark case.
