Madras High Court held that reassessment proceedings under section 147 of the Income Tax Act against the deceased assessee sustained since income tax department not informed about the death of the deceased assessee.
Madras High Court held that payment made for International Private Leased Circuits [IPLC] doesn’t constitute royalty within the expression provided under clause (iva) to Explanation 2 to section 9(1)(vi) of the Income Tax Act. Hence, disallowance u/s. 40(a)(i) of the Income Tax Act not sustained.
The Court restored GST appeals before the Appellate Authority, requiring the petitioner to pre-deposit 25% of the disputed tax. The ruling emphasizes compliance with procedural pre-deposit requirements for appeals.
The Madras High Court upheld the GST demand for reversal of input tax credit, citing supplier non-payment. The petitioner may still appeal with a 50% deposit within 30 days.
Madras High Court held that the provisions of section 153C of the Income Tax Act will not apply in case of initiation of search initiated on or after 01.04.2021. Accordingly, notices issued u/s. 153C are liable to be quashed and set aside.
The Court refused to remand a detailed GST order and required a full pre-deposit to pursue an appeal. It held that prior participation opportunities were not used by the petitioner. Any recovered amount must be adjusted toward the pre-deposit.
The court addressed a GST recovery notice where the petitioner claimed no liability as invoices were unpaid. The case was remitted for fresh consideration with evidence submission.
The Court found prima facie computational mistakes in the demand relating to E-way bill and GSTR-1 differences and remanded the matter for fresh consideration after a 10% pre-deposit.
Court sent the matter back to verify whether Section 73, not Section 74, should have been invoked, as the petitioner accepted tax liability but disputed penalty and extended limitation.
The Court held that the petitioner was not granted a personal hearing before the GST order was issued. The matter was remitted, subject to full tax deposit.
