Courts: All High Courts
24,340 articlesIncome Tax
Income Tax
Reassessment based on conjectures & surmises without any Tangible material is invalid
Goods and Services Tax
Goods and Services Tax
No interest on ITC wrongly availed but not utilised
Income Tax
Income Tax
Order not erroneous if AO followed decision of High Court holding the field
Goods and Services Tax
Goods and Services Tax
HC stays Penalty and Interest under GST as GSTAT not constituted
Income Tax
Income Tax
Prior period expenditure can be claimed in the year in which liability crystallises
Income Tax
Income Tax
Reopening based on assessment record without tangible material is unsustainable
Income Tax
Income Tax
Court directed CA to register a case against then President of ICAI before Competent Authority
Goods and Services Tax
Goods and Services Tax
Notice under Section 61 valid once returns are submitted before initiating action U/s. 74 of CGST Act
Corporate Law
Corporate Law
Complying with provision of section 13A of Goa Public Gambling Act requires payment of license fees
Goods and Services Tax
Goods and Services Tax
Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying doctrine of separation of powers
Goods and Services Tax
Goods and Services Tax
Works contractor directed to make fresh claim reflecting excess tax paid post introduction of GST
Goods and Services Tax
Goods and Services Tax
Petitioner directed to furnish pending returns in case of cancellation of GST registration
Income Tax
Income Tax
Wound up company intending to clear pending Income tax dues, permitted to pay dues in installments
Service Tax
Service Tax
