Madras High Court allows re-examination of GST export refund case under Circular No.197/09/2023-GST, directing reconsideration in light of Notification No.14/2022.
Explore the Bombay High Court’s judgment in Vodafone India Ltd Vs Deputy Commissioner of Income Tax case, emphasizing the importance of thoughtful consideration before approving assessment reopening under Section 148A(d) of the Income Tax Act.
Supreme Court’s decision regarding availability of good faith clause to GST officers before legal proceedings. Get insights into judgment in State of Gujarat & Anr. Vs Paresh Nathalal Chauhan case.
CESTAT Chennai rules in favor of appellant, stating no service tax on flats constructed before July 2010 with less than 12 units. Full text of the order included.
ITAT Mumbai quashes assessment order in Welspun Global Brands Ltd Vs DCIT case. AO failed to follow Sec 144C(1) of Income Tax Act, rendering order invalid.
Learn why AJR Infra’s deduction claim under section 80IA of the Income Tax Act was rejected by ITAT Mumbai, citing its role as a works contractor for Special Purpose Vehicles (SPVs).
Calcutta High Court ruling states payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the Income Tax Act.
Read the detailed analysis of K. Abdul Majeed Vs ITO case where Kerala High Court quashed reassessment under IT Act 147 based on deposits in third-party bank accounts.
R.N.Leather Exports vs Assistant Commissioner case prompts Madras HC to direct disposal of rectification petitions within 2 months for GSTR-3B and GSTR-2A discrepancies.
Regional Oilseeds Growers Co-operative Societies Union Ltd. vs JCIT: ITAT upholds jurisdiction limitation, dismissing appeal regarding assessing authority’s jurisdiction challenge under Income Tax Act.
