Karnataka HC set aside a consolidated GST demand order against IBC Knowledge Park, allowing company to avail Amnesty Scheme for specific financial years.
Gujarat High Court held that appeal filed within extended time on 15.06.2016 as per Circular No. 20/2016 dated 26.05.2016 cannot be dismissed on the ground of delay. Thus, order set aside and matter remanded to CIT(A).
Allahabad High Court rules Section 131(1A) notices are invalid if issued after a Section 132 income tax search. Judgment clarifies pre-search vs. post-search investigative powers, protecting taxpayer safeguards.
Punjab and Haryana High Court held that bail petition is the money laundering matter allowed due to long period of incarceration running for more than 01 year and trial having not been commenced before the trial Court.
Waters India Pvt. Ltd., based in Bengaluru, had entered into technical and marketing support agreements with its Austrian counterpart, under which it carried out product promotion, market surveys, and technical support in India.
Gujarat High Court sets aside Section 148A(d) order and Section 148 notice issued to a deceased individual, citing established legal precedents on invalidity of proceedings against a dead person.
The Gujarat High Court quashes reassessment notices issued to a deceased individual, citing Supreme Court rulings that such proceedings are void and not curable.
Allahabad High Court quashes GST registration cancellation lacking reasons, asserting doctrine of merger doesn’t apply when appeal is dismissed on limitation.
Bombay High Court upholds ITAT ruling, stating Section 14A disallowance and Section 115JB adjustment for exempt income are not applicable if no exempt income is earned.
The Madras High Court has invalidated a tax assessment transfer order from Chennai to Kolkata, ruling the assessee was no given a reasonable opportunity to respond.
