Madras HC sets aside cryptic assessment order ignoring assessee’s contentions. Learn details about the case of Gemini Film Circuit and importance of adhering to principles of natural justice.
Calcutta High Court sets aside GST appellate order in Murtaza B Kaukawala vs. State of West Bengal, emphasizing natural justice principles. Detailed analysis and judgment included.
Telangana High Court has held that notices and proceedings initiated against the amalgamated Company (i.e. non-existing company) deserves to be set aside/quashed. Accordingly, entire proceedings held as bad-in-law.
Calcutta High Court judgment on a GST liability dispute involving execution of works contracts before and after GST introduction.
Bombay High Court held that taking recourse to the provisions of Section 166A of the Code of Criminal Procedure, 1973 for issuance of the Letter of Rogatory by the Magistrate without following procedure prescribed under section 155(2) cannot be sustained and deserved to be quashed.
The Rajasthan High Court addresses the absence of a mechanism for matching supplier credit notes with ITC reversal, seeking a solution from authorities.
Kerala High Court’s directive to the IT Commissioner regarding recovery proceedings and an appeal filed by Peroorkada Service Co-Operative Bank Ltd under Section 80P of the Income Tax Act.
Delhi High Court’s landmark judgment in CIT vs. Deloitte Touché Tohmastu clarifies mutuality doctrine, impacting taxation of entities. Analysis of key principles and implications.
Delhi High Court held that the renovation and refurbishment of the rooms, including washrooms and other facilities in the hotel which only improves efficiency of source of profit/income are revenue expenditure.
Delhi High Court invalidates final assessment order due to failure to pass a draft assessment order in Sinogas Management PTE LTD vs. DCIT case.
