Madras High Court sets aside reassessment notice against Thulasidass Prabavathi, citing time-bar and Supreme Court rulings in Ashish Agarwal and Rajeev Bansal on re-assessment limitation.
Delhi High Court rules Section 9(2)(g) of DVAT Act can’t deny Input Tax Credit (ITC) to bona fide buyers for seller defaults, citing Article 14 violation.
Calcutta High Court remands a GST Input Tax Credit reversal case, setting aside previous orders due to factual disputes and lack of proper hearing.
Calcutta High Court stays reassessment proceedings against Unisource Hydro Carbon Services, highlighting the need for affidavits and potential natural justice violations.
Delhi High Court sets aside GST show-cause notice against Thales India regarding tax liability on seconded employees, citing CBIC circular and prior judicial precedent
Allahabad High Court overturns GST penalty on Anchor Health for e-way bill date mismatch, ruling no tax evasion in inter-branch stock transfer.
Delhi High Court upholds CIT(A) decision, allowing Section 80JJAA and prior period expense deductions for International Tractors Ltd., overturning ITAT remand.
Delhi High Court affirms CIT(A)’s decision to delete additions for unexplained time deposits, highlighting broad appellate powers and factual error by AO.
Bombay High Court sets aside Section 148 tax notice for Caishen Enterprise LLP, ruling it invalid as it was not issued by a Faceless Assessing Officer.
Karnataka High Court held that non-commercial educational signage is not covered within the Karnataka Municipal Corporation Act, 1976 and hence advertisement tax u/s. 134 not leviable on the same.
