Vide the Show Cause Notice, assessee was given an opportunity to show cause as to why they had not declared the correct tax liability in the annual returns of GSTR-09.
Whether or not a permanent establishment existed in a State during a given period must be determined on the basis of the circumstances applicable during that period and not those applicable during a past or future period.
Delhi HC rules on non-maintainability of appeal in service tax case; advises the Commissioner to approach the Supreme Court under Section 35L.
Delhi HC highlights the need for CBIC to revise gold baggage rules, ensuring fair treatment of travelers and addressing market realities. Key insights and analysis.
Delhi High Court conditionally suspended Look Out Circular against the director of company involved alleged in financial impropriety based on individual’s right to travel as guaranteed under Article 21 of the Constitution of India.
Delhi High Court held that amounts received by Electricity Regulatory Commissions as tariff and license fee is not leviable under Goods and Services Tax. Accordingly, petition allowed and show cause notice quashed.
Delhi HC dismisses PCIT appeal in Karina Airlines case, ruling amendments to Section 153C of the IT Act do not apply retroactively to pre-2017 searches.
There was no provision under the DTVSV Act that empowered a Designated Authority to reopen a concluded settlement. Once a final certificate was issued under Section 5(1), all disputes with regard to the ‘tax arrear’ stood concluded.
Where assessee had produced ledger accounts, AO did not have any material to substantiate that deposits aggregating ₹66,44,134/- were made in assessee’s bank account to contradict the same.
Delhi High Court held that ITAT cannot address the ground which remained unaddressed by CIT(A). Accordingly, matter restored back to CIT(A) to decide on the grounds that were not decided.
