Karnataka High Court rules Section 234E demands for late TDS returns prior to 01-06-2015 as invalid, impacting implications for income tax proceedings under IBC. The question of constitutional validity of Section 234E remains open for future consideration.
Calcutta High Court held that TDS u/s 194H is not deductible on trade discounts given by the newspaper companies to Indian Newspaper Society (INS) accredited Advertising Agents.
In a recent ruling, the Madras High Court dismissed the writ petitions by Bharat Heavy Electricals Ltd after the Commissioner of GST and Central Excise dropped the proceedings initiated against the company.
In a recent judgement, Calcutta High Court affirmed that an order under Section 148A(d) of the Income Tax Act is not a final assessment order, nor does it give rise to any tax demand.
Explore the case of Virender Kumar And Sons Jewellers LLP Vs ITO, in which the Calcutta High Court invalidated an assessment notice against a non-existing entity.
Review of the Calcutta High Court ruling in Arissan Energy Limited Vs Union of India, explaining why findings in an order under Section 148A(d) of the Income Tax Act cannot be scrutinized by a writ court.
Insight into the Punjab & Haryana High Court’s interim order that allowed 50% defreezing of attached funds for an online betting app facing a substantial GST notice.
Analysis of the Calcutta High Court’s decision in the case of Expandable Enterprises Private Limited vs. ITO, dismissing the writ petition due to the unchallenged jurisdiction of the “Specified Authority” under Section 151 of the Income Tax Act.
Analyzing the Calcutta High Court’s verdict in the Kohlbros Wireless Solutions LLP vs. Kolkata Municipal Corporation case, upholding the Corporation’s right to recover property tax dues based on the area actually in possession.
Karnataka High Court held that notice issued in the name of non-existing entity as on the date of issuance of notice is liable to be set aside
