Madras High Court sets aside Income Tax reassessment order due to unreadable document submissions. Case highlights principles of natural justice.
Delhi High Court orders re-evaluation of a GST case due to inadequate consideration of petitioner’s response. Detailed analysis and implications discussed.
Delhi High Court’s ruling in PCIT Vs. Care Health Insurance Limited regarding IBNR provisioning and unsettled claims. Detailed analysis of the judgment provided.
Once verification of address is complete, if client moves to a new premises without informing authorities or amending their documents, such action or omission by client cannot be held against Customs Broker.
Madras High Court quashes orders rejecting ocean freight IGST refund due to non-production of hard copy of impugned order, citing technicality. Detailed analysis of the judgment provided.
High Court observed that while the petitioner had a responsibility to monitor the GST portal, the absence of specific dates for personal hearing in the order raised legitimate concerns about procedural fairness.
Delhi High Court upholds constitutional validity of Sec. 71(3A) of Income Tax Act, limiting set-off amount but not eliminating deduction benefits entirely. Detailed analysis of Sanjeev Goyal Vs Union of India case.
Detailed analysis of Karnataka State Co-operative Agriculture and Rural Development Bank Ltd. vs. ITO case. Interest/Dividend income from co-operative society investments eligible for deduction u/s 80P(2) of the Income Tax Act.
Delhi High Court rules that reassessment actions post-2021 searches must meet the First Proviso to Section 149(1) of the Income Tax Act, quashing Dinesh Jindal case notice.
Dive into the detailed analysis of the Calcutta High Court judgment in PCIT Vs Bina Gupta, addressing substantial questions of law regarding income tax implications on Long Term Capital Gain from penny stock sales.
