Delhi High Court held that acceptance of settlement and order passed by the Income Tax Settlement Commission (ITSC) based on full and true disclosure not to be interfered under Article 226 of the Constitution.
Penna Cement Industries Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court) – GST recovery proceedings can be initiated only if amount is not paid within a period of 3 months from the date of service of order
Presence of mens rea is deemed essential for imposition of penalties related to tax evasion. Mere technical errors, without evidence of intent to evade taxes, do not warrant penalty imposition.
Get insights into the recent judgment by the Chhattisgarh High Court favoring Mahindra & Mahindra Limited, setting aside an adverse order under CGST Act Section 73.
Allahabad High Court ruling clarifies that pre-deposit condition for CEA appeals cannot be waived in writ jurisdiction, citing precedents and legal analysis.
Explore how the Bombay High Court ruled against reopening Section 143(1) assessments without valid reasons, safeguarding taxpayers’ rights. Detailed analysis and implications.
Bombay High Court’s ruling on Cardinal Energy vs. Subramanya Construction explores the power of Arbitral Tribunals to include non-signatories to arbitration agreements.
Lease Plan India Pvt. Ltd. vs. Rudraksh Pharma Distributor & Ors.: Delhi HC confirms sufficiency of service via email & WhatsApp in arbitration proceedings.
Explore the detailed analysis of the Delhi High Court judgment in ACIT Vs Ojjus Medicare Pvt. Ltd. regarding assessment proceedings under Section 153C of the Income Tax Act.
Understand the implications of delayed return filing in tax matters based on the Sincon Infrastructure Pvt. Ltd. vs. Union of India case at the Patna High Court. Learn how interest is applied even if tax is paid from the credit ledger.
