Punjab & Haryana High Court quashes notice u/s 148 issued by jurisdictional AO, ruling that only NFAC has authority post CBDT Circular dated 29.03.2022.
Delhi High Court examines Nokia Network OY’s Permanent Establishment (PE) status in India, addressing taxation on software revenue, interest income & vendor financing.
Allahabad High Court rules that clerical errors in e-way bills do not justify penalties or seizures unless tax evasion is proven. Read more on the case details.
Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply under the CGST Act.
ITAT Lucknow quashed assessments in Shri Navin Jain vs. DCIT, citing mechanical approval under Section 153D. Read key details and legal findings.
ITAT Pune rules on Foreign Tax Credit (FTC) in JCIT (OSD) Vs Raj Surendra Mohan Hajela, addressing the delay in Form 67 submission and its impact on tax claims.
Karnataka High Court ruled on V.S. Chandrashekar vs. ACIT regarding tax treatment of land transactions, applicability of Section 50C, and capital gains classification.
Gauhati High Court sets aside GST registration cancellation due to lack of notice and directs reconsideration under COVID-19 limitation extensions.
Gauhati High Court allows a GST defaulter to seek offline restoration of registration, subject to tax compliance under AGST Rules 2017.
Delhi High Court ruled that parallel GST proceedings cannot be initiated against DLF Home Developers Ltd, deferring to DGGI’s jurisdiction.
