Delhi High Court quashes Income Tax order under Section 148A(d) for non-consideration of the petitioner’s reply. Learn about the case and its implications.
Delhi High Court clarifies that expenses incurred solely for the Indian business do not fall under Section 44C of the Income Tax Act for non-residents. Details and analysis.
Read about Patna High Court’s decision allowing benefit of GST amnesty under Notification No. 53/2023-Central Tax, even for appeals filed after specified cut-off date. Details and implications explained.
Kerala High Court dismisses writ petition, upholding the validity of reassessment notices sent to the registered email address with the Income Tax Department.
Madras High Court challenges ITC disallowance under TNVAT Act due to mismatch and purchase suppression, directing denovo adjudication.
In a Delhi High Court ruling, it is clarified that no stamp duty is payable on instruments executed by or on behalf of the government. This decision is significant for arbitration cases.
Kerala High Court held that writ petition not entertained as alternate remedy available with the petitioner since notices and assessment orders issued under section 153C of the Income Tax Act are duly issued within jurisdiction.
Delhi High Court held that writ petition filed is not maintainable as per provisions of section 26 of the Prevention of Money Laundering Act, 2002 (PMLA) an appeal is to be filed before the Appellate Tribunal against any Order passed by the Adjudicating Authority.
Admission fees paid to a club towards corporate membership would be a revenue expenditure because it had been incurred wholly and exclusively for the purposes of business and not towards capital account.
The Allahabad High Court emphasizes the importance of providing reasons in judicial and administrative orders as it quashes an unreasoned GST registration cancellation.
