Telangana High Court held that department failed in complying with modified income tax reassessment proceedings as laid down under the Finance Act, 2021. Accordingly, show cause notice and consequential order passed set aside.
Kerala High Court held that even after 01.04.2010, Bank would be entitled to the deduction envisaged u/s. 36(1)(viii) of the Income Tax Act in respect of the long term finance provided by it for construction and purchase of houses in India for residential purpose.
Kerala High Court held that when employees’ contribution to EPF/ESI not made within due date prescribed for making payments is liable to be disallowed under section 36(1)(va) of the Income Tax Act.
Gujarat High Court quashes penalty imposed on CEAT Limited for E-way bill errors, ruling technical lapses do not warrant equivalent tax penalties.
Gujarat High Court directs refund with interest under section 11B in Pankaj Bagri case, ruling on repeated rejection of service tax claims and judicial discipline.
Andhra Pradesh High Court held that writ petition against order cancelling GST registration is not maintainable due to availability of alternative remedy in form of either filing a petition u/s 30 of GST Act or filing an appeal.
Karnataka High Court held that once an amalgamating entity ceases to exist upon approved Scheme of Amalgamation, the question of initiation of proceedings as regards the non-existent Company cannot be permitted.
Andhra Pradesh High Court dismissed the writ petition on account of availability of alternative remedy to challenge the order cancelling GST registration.
Bombay High Court quashes reassessment notice in Paras Mahendra Shah vs. Union of India due to non-compliance with Section 151A of the Income Tax Act.
Karnataka High Court held that date of electronic filing of appeal is to be taken as date of filing of an appeal. Thus, date of physical filing of an appeal cannot be taken as date of actual filing of an appeal.
