The company had canceled its CST registration effective from March 31, 2014, and argued that it had not imported any goods from other states or countries for incorporation in its works contracts.
Bombay HC upholds ITAT ruling, stating unpaid service tax isn’t taxable under Section 43B unless claimed as a deduction. Appeal dismissed.
Gujarat High Court quashes reassessment notice under Section 148 issued to Adani Wilmar’s amalgamated entity, citing legal precedents on corporate non-existence.
The Bombay High Court ruled that an income tax notice issued to a non-existent amalgamated Uber entity was invalid, citing legal precedents on corporate mergers.
Allahabad High Court dismisses the Revenue’s appeal in PCIT Vs Subodh Agarwal, citing mechanical approval under Section 153D of the Income Tax Act.
The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, ordering the unfreezing of bank accounts.
Madras HC rules on DXN Herbal’s tax deduction claims under Section 80IB & 43B. Key issues include manufacturing status, excise duty, and revised tax returns.
It is well settled that once a statute prescribes a specific period of limitation, the Appellate Authority does not inherently hold any power to condone the delay in filing the appeal by invoking the provisions of Section 5 or 29 of the Limitation Act, 1963.
Delhi HC directs Customs to release detained gold, iPhone, and more after failure to issue a Show Cause Notice within six months. Read the full case summary.
Madras High Court quashes GST assessment order, granting Tvl. Rajendran Karthikeyan a chance to submit objections after paying 25% of disputed taxes.
