Analysis of Gallantt Ispat Limited vs Union of India case in Allahabad HC, focusing on tax recovery and investigation guidelines.
Allahabad High Court discusses amendments to the Income Tax Act regarding reassessment proceedings, emphasizing the authority’s discretion in initiating proceedings.
Allahabad High Court imposes Rs 50k penalty for submitting false affidavits to acquire widow’s property. Detailed analysis of Santosh Kumar And 2 Others Vs Board of Revenue.
Read about the dismissal of Enkay Polymers’ appeal by the Allahabad High Court due to non-filing of a certified copy of the order within the time limit, and the subsequent quashing of the order with directions for a re-hearing.
Allahabad High Court determines jurisdiction in faceless assessments based on the assessee’s PAN residence. Learn about the implications and court ruling.
Analysis of Allahabad High Court judgment on limitation period prescribed in special statutes versus the Limitation Act.
Regarding Section 14 of the IBC, court clarified that moratorium only applies to corporate debtor, not to natural persons like directors for their vicarious liability.
In PCIT Vs Mahabir Jute Mills Lts., the Allahabad High Court ruled that if books of accounts are not objected to, the AO cannot disturb gross profit rates. Detailed analysis here.
Allahabad High Court rules plant and machinery sold post-business closure as capital goods, exempt from UPVAT. Detailed analysis of judgment and implications.
GST: Reason is heart beat of every conclusion. In absence of reasons order becomes lifeless. Non recording of reasons renders order to be violative of principles of natural justice.
