Supreme Court clarified procedures for summons, warrants, and bail under the Prevention of Money Laundering Act (PMLA), emphasizing the rights of the accused and the powers of the Special Court.
Supreme Court emphasizes reasonable cause for TDS non-deduction under Section 271C. Highlights interplay of Sections 4, 5, 9, and 192 in integrated tax code.
AP High Court sets aside GST assessment order due to missing DIN. Know legal implications, case details, and compliance requirements in Edifice (Bharat) case.
NCLAT Delhi held that by approval of the Resolution Plan, all dues and claims of pre-CIRP stand extinguished. Thus, appellant is not entitled for recovering any dues from respondent which relate to pre-CIRP period.
Delhi HC directs Nil TDS for SFDC Ireland citing no Permanent Establishment in India. Clarifies taxation under DTAA and Rule 28AA compliance.
Claim of the assessee for deduction for education cess was on a bonafide belief that it was allowable expenditure u/s. 37(1) and hence, the same was not a case for initiation of penalty proceedings u/s. 270A.
Delhi High Court held that Freight Logistic Support Service provided by appellant are not in the nature of Fee for Technical Services/ Fee for Included Services u/s. 9(1)(vii) of the Income Tax Act and accordingly appeal fails.
Kerala High Court held that levy of cess on the cinema tickets under section 3C of the Kerala Local Authorities Entertainment Tax Act is constitutionally valid. Accordingly, the appeal is dismissed.
The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit on inputs and input services as per their ST-3 returns for the period 10.09.2004 to 31.03.2007
Analysis of Section 263 proceedings in a case involving a builder and developer. Learn why the PCIT directed reassessment for AY 2016–17 and key judicial observations.
