Delhi High Court invalidates reassessment proceedings against Samsung India for AY 2002-03, ruling lack of fresh tangible material after 4 years.
Read the detailed analysis of S S Enterprises vs Commissioner Of Delhi Goods And Service Tax & Anr. Delhi High Court sets aside retrospective cancellation of GST registration. Full text of the judgment included.
Delhi High Court allows exemptions on temporary donations by one charitable trust to another. Understand the implications and full judgment of this landmark case.
Delhi High Court directs a petitioner to appear before the Proper Officer for GST registration cancellation due to failure in responding to queries and absence of a personal hearing intimation.
Analysis of Allahabad HC judgment on consecutive hearing dates violation under Central Excise Act. Learn the implications and legal insights.
Kerala HC rules on URC Construction’s case, addressing assessment order passed beyond 6-year KVAT Act limitation. Single Judge’s 25% deposit directive reversed.
Vinayaga Enterprises challenges GST registration cancellation due to non-filing of GSTR. Madras High Court issues conditions for revocation. Full judgment included.
Guarantee commission charges received by a foreign parent company from its Indian subsidiaries were taxable in India, not as interest but as “other income” under Article 23(3) of the DTAA.
Explore the Ayodhya Rami Reddy Alla vs PCIT case, delving into GAAR vs SAAR implications. Understand the Telangana High Court’s ruling on tax avoidance and the invocation of GAAR.
Discover how Calcutta High Court addressed the delay in filing appeals and the validity of a new CA certificate in the Citizen Umbrella vs Commissioner of Customs case.