Bombay High Court grants leave to file an appeal in Jaikiran Prabhaji Nagari Sahakari’s case against Santosh Chudaman Patil after dismissal due to complainant’s absence.
Bombay High Court invalidates reassessment notice issued by DCIT to Nainraj Enterprises Pvt. Ltd. Learn about the implications and detailed judgment in this landmark case.
Delhi High Court held that affiliation with and recognition by a regulatory authority are not essential attributes of education under Section 2(15) of the Income Tax Act. NIIT Foundation engaged in conducting systematic and formal instruction, schooling or training qualifies u/s. 2(15).
Andhra Pradesh High Court held that show cause notice proposing confiscation of goods failed to contain specific reason for confiscation. Further, order relating to confiscation of goods didn’t mentioned DIN. Accordingly, order set aside and matter remanded back.
Delhi High Court held that once the Tribunal had accorded relief and allowed a deduction, the same was liable to be necessarily made by the AO. Accordingly, order denying relief pursuant to Tribunal decision is liable to be quashed.
Kerala High Court held that adjustment of amount payable under Amnesty Scheme 2020 as against refund amount due to the appellant is permissible. Accordingly, writ allowed and adjustment of amount directed.
Kerala High Court held that imposition of penalty u/s. 47(6) of Kerala Value Added Tax Act unjustified as declaration in Form 16 produced demonstrating that goods that were being transported were for own use of the assessee.
Telangana High Court judgment declares income tax notice and order invalid due to lack of proper officer’s signature. Full text of the judgment included.
Read the detailed analysis of Feron Life Sciences Pvt Ltd Vs Commissioner case by Delhi High Court. Understand the impact of retrospective cancellation of GST registration.
Orissa High Court sets aside GST appeal rejection order due to COVID-19 delays, remanding the case for fresh consideration and hearing.
