Bombay High Court held that AO and the Tribunal have allowed part of the commission payment as business expenditure. However, disallowance of part of commission payment as business expenditure unjustified.
Bombay High Court held that dismissal of appeal without hearing the case on merits merely on the ground that matter is remanded back by Commissioner (A) unjustified as remand was only for limited purpose of re-quantification of customs duty.
Delhi HC rules in favor of Jindal Stainless LTD in a tax dispute against DCIT. The court directs the release of excess tax adjustments, limited to 20% of disputed demands. Learn what this means for businesses facing similar tax disputes.
Calcutta High Court rules that Police and GST Department cannot issue notices to advocates appearing for clients in GST-related cases, upholding client-advocate privilege.
Petitioner has a separate GST registration. If any of DGGI authorities has found it necessary to investigate petitioner based on certain information, said investigation cannot be stopped or interdicted on account of investigation conducted with respect of any other entity.
Held that payment of interest on cash loan falls within the ambit of unexplained expenditure within the meaning of Section 69C of the Income Tax Act.
High Court can exercise revisional jurisdiction under Section 48 only against orders passed by Tax Tribunal either under Section 45(2) or 46(3) of H.P. VAT Act.
Dive into the Allahabad High Court’s judgment in Chandra Bhan Vs Union Of India, which rules on the validity of manual notices issued under Section 148 of the Income Tax Act without DIN.
Analysis of Jharkhand High Court’s judgment in A.M. Enterprises Vs State of Jharkhand, quashing TDS-related criminal proceedings. Insights into Section 276B and its implications.
Analyzing Delhi High Court’s decision in Dhruv Suri Vs ITO. The court has directed the appellant to file tax return pursuant to Section 148.
