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.
Gujarat High Court ruled on N H Kapadia Education Trust vs ACIT, addressing the corpus donation eligibility for exemption under Section 11(1)(d) of the Income Tax Act.
Explore whether sumptuary allowances for judicial officers are exempt from income tax. Analysis includes relevant laws, judicial interpretations, and implications under the Income Tax Act.
Delhi High Court rules that ICAI can hold entire CA firms accountable for misconduct, even if individual guilt isn’t found. Full judgment on Harinderjit Singh case.
Calcutta High Court in Paritosh Ghosh Construction Pvt. Ltd. held that Mere use of the terms fraud and willful mis-statement does not automatically trigger penalties. The adjudicating authority must establish facts related to fraud or willful mis-statements.
Read the full judgment of Calcutta High Court dismissing IT Depts appeal against Gobind Ram Goel Charitable Trust’s 12AA(3) registration cancellation. Detailed analysis included.
