Explore judgment of Calcutta High Court in case of Oberoi Building & Investment (P) Ltd. vs. CIT. Learn about tax treatment of sub-licensing income from shops and services.
Delhi HC quashes GST cancellation in My Trading Overseas case, highlighting flaws in show cause notice. Upholds taxpayer’s right to a fair response.
Explore the Delhi High Court’s judgment in PCIT Vs Unitech Reliable Projects regarding Section 271(1)(c) penalties. The court emphasizes the necessity of specifying the relevant limb in penalty proceedings.
Delve into Delhi High Court’s judgment on PCIT Vs Minu Bakshi, exploring penalty imposition, notice specifics, and impact on income tax cases.
Madhya Pradesh High Court declares Section 147 notice issued in the name of deceased person for the assessment year 2018-19 as invalid, quashing all related proceedings.
Delhi High Court rules that non-payment of VAT on repossessed vehicle sale, asserting DVAT Act exemption, is not deemed concealment, setting aside penalty orders.
Read the Delhi High Court judgment on Saroj Gagneja’s case against retrospective GST registration cancellation. Learn why the court deemed the cancellation unjust and the fair process upheld.
Read the Delhi High Court judgment in R.K. Metal Industries’ case. Learn why GST registration cannot be arbitrarily cancelled due to non-filing of returns. Retrospective cancellation overturned.
PCIT vs. Minu Bakshi: Delhi High Court Clarifies No Penalty if notice for the imposition of penalty did not specify particular limb of Section 271(1)(c) under which penalty was levied.
CIT (Exemptions) Vs Jamnalal Bajaj Foundation, Delhi High Court emphasized that penalty notice must specify precise limb of Section 271(1)(c) under which penalty is imposed.
