Form-10 under rule 17(2) for claiming exemption had been supplied to AO after the prescribed period but before completion of assessment, it ought to be considered by AO for granting benefit of exemption under Section 11(2) of the Income Tax Act, 1961 in original assessment proceedings. Accordingly, the entire process of reassessment that had been initiated by Department was without any legal basis whatsoever.
Allahabad High Court mandates refund under CGST Rule 97A, rejecting Circular’s impact. Details of Savista Global Solutions Pvt Ltd vs Union of India case and judgment.
Explore the detailed analysis of Allahabad High Court’s judgment in the case of PCIT Vs Pnc Infratech Ltd. (AY 2010-11). Understand the dispute, evidence, and the court’s decision on unexplained credits.
Allahabad High Court judgment on GST case – Hindustan Paper Machinery Industries vs Commissioner CGST. Analysis of cancellation order and the importance of due process.
Allahabad High Court dismisses Umesh Garg’s plea for Vivaad Se Vishwas settlement, ruling it’s not a fundamental right. Detailed analysis of the judgment and implications.
Explore the Allahabad High Court’s judgment on UP VAT Act, emphasizing turnover enhancement and rejection of account books. Key legal insights provided.
Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.
Allahabad High Court decision on UPVAT Rules – Stricter approach for exemptions/deductions. Full text of judgment and detailed analysis of Commissioner vs Sanya Construction case.
Allahabad High Court judgment on Desai Brothers Limited Ratanpur vs. State of U.P. highlights Section 54, emphasizing interest remittance 60 days post refund application.
Explore the Allahabad High Court judgment on Lalitha Subramanian’s tax dispute. Analysis of the notice served and the court’s decision. Get insights into the case outcome.
