Get insights on the Gujarat High Court’s ruling allowing electronic devices in NCLT hearings. Learn about the impact on legal proceedings and technological adaptation.
Once an appeal is lodged with CIT(A), the PCIT’s authority to revise assessment under Section 263 is circumscribed – Kathiravan Ananthalakshmi Vs ACIT (ITAT Chennai)
Explore the interpretation of Sections 44 BB(1) and 44 BB(2) of the Income Tax Act in the case of CIT Vs B.J. Services Co. Me Ltd. as per the judgment of the Uttarakhand High Court.
Somnath Dealtrade Private Limited Vs Union of India & Ors. (Calcutta High Court) Introduction: The case of Somnath Dealtrade Private Limited Vs Union of India & Ors. in the Calcutta High Court involves a significant challenge to an order dated 13th April, 2022, passed under Section 148A(d) of the Income Tax Act, 1961. The appellant, […]
ITAT Delhi held that as conditions prescribed in exception to section 9(1)(vii)(b) stand fulfilled, it cannot be taxed as FTS. Further, the source for making or earning any income of the payer of fee for technical services, in the present case, is outside India, and therefore not taxable in India.
Gujarat High Court quashed Section 148A(d) order & Section 148 notice against Shrenik Sudhir Vimawala for AY 2018-19, mandates fresh consideration of objections.
Karnataka High Court held that during the pendency of proceedings u/s. 210 of the Companies Act, 2013, Serious Fraud Investigation Office (SFIO) can be assigned with the investigation, u/s. 212 of the Companies Act.
Dive into the ITAT Bangalore judgment – Deepa Credit Co-op vs ITO. Learn about interest income, deduction claims, and the impact on the Assessment Year 2017-18.
Gujarat High Court grants regular bail in alleged GST fraud of Rs. 67.72 Crores case, highlighting key legal considerations and accused’s rights.
Calcutta High Court held that the provisions of old regime of Section 148 of the Income Tax Act (including TOLA) cannot be applied to new regime applicable from 01.04.2021. Accordingly, impugned notices quashed being barred by limitation.
