Understand the implications of incomplete E-way bills under GST law. Learn from the Novateur Electrical case how minor errors can lead to penalties but also be condoned.
Explore Section 153A of Income Tax Act, its implications, and judicial interpretations. Learn about search proceedings, panchnama, and assessment challenges.
In landmark case of Nandan Auto Tech Ltd vs Commissioner of Central Excise, Punjab and Haryana High Court clarifies that penalty under Rule 25 Central Excise Act requires mens rea.
Read about HUDA Urban Estates challenge against the modification of the GST Act’s definition of ‘person.’ Punjab and Haryana High Court issues notice and stays show cause notice.
Punjab and Haryana High Court halts corporate guarantee proceedings, seeks CBIC’s reply. Analysis of legal implications and precedents in Acme Cleantech Solutions Pvt Ltd Vs Union of India.
Addition for excessive shortage not sustainable if trading account of assessee are accepted to be correct and complete and AO Cannot make addition of profit under Section 41(2) on assumptions and presumptions
Punjab and Haryana High Court remands case over delay in appeal filing. Learn how the court calculated the limitation period based on the General Clauses Act.
In Pawan Insaa Vs Directorate of Enforcement, Punjab and Haryana High Court rules ECIR cannot be quashed, citing legal precedents. Read the full judgment here.
Punjab and Haryana High Court grants waiver of Section 234A interest in tax case, considering old age and illiteracy of the taxpayer. Baso Devi and others Vs Central Board of Direct Taxes.
Punjab & Haryana High Court rules assessees aren’t required to keep the department’s e-portal open at all times to track actions. Detailed judgment analysis provided.
