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All High Courts

AP HC allows writ petition and condones delay in filing GST appeal

November 4, 2023 669 Views 0 comment Print

Andhra Pradesh High Court allows a writ petition and condones the delay in filing a GST appeal, offering relief to the petitioner.

Extraordinary Jurisdiction under Article 226 Barred if Statutory remedy of Appeal Not Availed

November 4, 2023 843 Views 0 comment Print

The Patna High Court, in the case of Punit Kumar Choubey vs Commissioner, holds that Article 226 cannot be invoked when the statutory remedy of appeal is not availed. Explore the details of the judgment and its implications.

Notice u/s 274 needs to be issued before limitation period prescribed u/s. 275(1)(c)

November 4, 2023 1167 Views 0 comment Print

Delhi High Court held that the notice under Section 274 of the Income Tax Act should have been issued before the period of limitation as prescribed under section 275(1)(c) of the Income Tax Act.

Treatment of Non-Compete Fees & Depreciation on Software Licenses

November 4, 2023 597 Views 0 comment Print

In a recent judgment, the Madras High Court permitted a 60% depreciation rate on computer software licenses, emphasizing the specific entry in the tax laws and clarifying the treatment of non-compete fees as revenue expenditure.

Triggering of re-assessment proceedings on matter for which AO had already formed an opinion is untenable

November 4, 2023 513 Views 0 comment Print

Delhi High Court held that it is settled legal position that re-assessment proceedings under section 148 of the Income Tax Act cannot be triggered on the aspects which AO has already formed an opinion. Accordingly, notice issued u/s 148 set aside.

Adjudicate SCN on Smuggled Gold Expeditiously: Kerala HC

November 4, 2023 315 Views 0 comment Print

Kerala High Court directs Customs authorities to quickly conclude the adjudication of a show cause notice related to the smuggling of gold from Jeddah to India.

No Understanding Can Deem SGST & CGST as IGST Without Tax Law Compliance

November 4, 2023 966 Views 0 comment Print

Patna High Court’s judgment on input tax credit and the understanding between parties regarding CGST, SGST, and IGST in a specific transaction.

Do Provisions of IBC 2016 Override Income Tax Act 1961 in Case of Inconsistencies?

November 4, 2023 621 Views 0 comment Print

Explore the Delhi High Court’s view on whether the IBC 2016 Code supersedes Income Tax Act 1961 when inconsistencies arise. Detailed analysis and insights.

Madras HC upheld Classification of ‘Upgraded Beneficiated Ilmenite’ under CTA 2823

November 4, 2023 210 Views 0 comment Print

Read the Madras High Court judgment on the classification of Upgraded Beneficiated Ilmenite and its impact on duty drawback. A detailed analysis of the case.

Kerala HC Orders Passport Release in Smuggled Gold Case

November 4, 2023 282 Views 0 comment Print

Kerala High Court orders the release of a passport detained due to smuggled gold, subject to the petitioner furnishing future travel details and complying with customs conditions.

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