Kerala High Court invalidates GST proceedings due to incorrect show cause notice form. The entire process deemed without jurisdiction. Read the full judgment here.
Calcutta High Court validates the application of an 8% net profit rate on gross receipts under contracts unless illegality is proven, upholding ITATs order.
Explore the Calcutta High Court’s decision in Uphealth Holdings, INC. Vs Dr. Syed Sabahat Azim & Ors. regarding the applicability of foreign insolvency judgments from non-reciprocating countries in Indian courts.
Read detailed analysis of Calcutta High Court’s judgment allowing income tax deduction under Section 80-IC for manufacture of pan masala without tobacco.
Explore the Calcutta High Court judgment quashing an income tax demand notice issued contrary to an assessment order for the assessment year 2015-16. Understand the impact on taxpayers rights and legal compliance.
Read the detailed analysis of the Gujarat High Court judgment in the case of Torrent Power Ltd. vs State of Gujarat & Ors, addressing key legal issues in electricity billing.
Explore the detailed analysis of the Calcutta High Court judgment in Pratima Halder Vs Union of India on challenges to Income Tax Act notices and orders for AY 2020-21.
Assessing Officer is not required to detail reasoning for each deduction in the assessment order and that inadequate enquiry alone does not justify the Commissioner’s revisional jurisdiction.
When consideration is set forth in instrument executed by State Government, Central Government, a local authority or a Housing Board etc. such valuation shall be deemed to be true market value of property, which is subject matter of instrument.
Read the detailed Calcutta High Court judgment in Mitali Saha Vs State of West Bengal, addressing key issues under the CGST/WBGST Act, 2017.