Allahabad High Court remands Kishori Lal Agrawal’s deemed dividend case, clarifying Section 2(22)(e) and ‘ordinary course of business’ for loans.
Gujarat High Court quashes ITAT order, directing condonation of delay in Form 10B filing for a charitable trust, citing technical issues and judicial precedents.
Gujarat High Court dismisses writ petition in fake invoicing and circular trading case, directing petitioner to utilize the appellate remedy under Section 107 of the CGST Act for factual disputes.
Madras High Court rules Tamil Nadu Housing Board cannot demand extra 5% GST from flat allottees when the advertised price was “inclusive of GST,” upholding contractual promise and consumer protection.
Gujarat High Court rules ITAT erred in distinguishing staff loan interest, mandating adherence to binding precedents and remanding the case for rectification.
The Gujarat High Court dismissed most of the Revenue’s appeal against Gujarat Urja Vikas Nigam Ltd., clarifying Section 14A, capital grants, and interest income taxation.
Madras High Court affirms reassessment in A. Sridevi case, citing failure of full disclosure and rejecting ‘change of opinion’ argument.
Meghavi Minerals Pvt Vs ITO (Gujarat High Court) Gujarat High Court has upheld the Income Tax Officer’s (ITO) decision to reopen the assessment of Meghavi Minerals Pvt. Ltd. for the assessment year 2012-13. The court rejected the company’s challenge to the Section 148 notice of the Income Tax Act, 1961, which initiated reassessment proceedings based […]
Madras High Court upholds reassessment against Empee Holdings, affirming factual findings on interest-free loans to group companies and disallowing set-off.
Madras High Court rules GST appeal limitation period begins from the physical dispatch date of the assessment order, not the order date. Appeal rejected for delay now to be heard on merits.
