Delhi High Court rules previous year losses are not included in “tax effect” calculation under CBDT circular for appeal thresholds, dismissing Revenue’s appeal.
The charges paid by the Assessee’s customers are for availing services, which the Assessee provides by using its proprietary equipment and other assets. No part of its equipment or IPRs are alienated by the Assessee in favour of its customers for their use.
Delhi High Court orders expeditious disposal of Casio India’s 12-year-pending income tax appeal, noting ₹3.5 crore recovery by tax authorities despite unresolved disputes.
A reassessment order was quashed by the court due to a clear violation of natural justice principles, as the assessee’s response was ignored. The matter is remitted for fresh consideration.
Delhi High Court addresses Damanpreet Singh’s challenge to a GST show cause notice and order, remanding the case for re-adjudication while validity of notifications is pending in Supreme Court
Gauhati HC, in case of Ganapati Enterprise Vs. State of Assam and Ors., has quashed a GST demand order, reiterating necessity of a proper statutory show cause notice (SCN) under Section 73(1) of CGST Act, 2017.
Rajasthan High Court upholds reassessment where investment source, including mother’s contribution, was inadequately explained by the petitioner.
Madras High Court sets aside GST order against Tvl Sakthi Murugan Lorry Service, directing fresh consideration due to insufficient notice and no personal hearing.
Madras High Court rules SARFAESI Act takes precedence over income tax claims, directing registration of a property sale certificate despite prior tax department attachment.
Bombay High Court sets aside non-bailable warrant against actor Arjun Rampal in an Income Tax Act case, citing the bailable nature of the offence and lack of reasoned order.
