Kerala High Court dismisses writ challenging GST Act’s Section 16(4). Detailed analysis of Tyre India Spare India vs State Tax Officer judgment.
Explore the Kerala High Court judgment on Coach India vs Superintendent of Central Tax. No writ jurisdiction invoked for extending Subka Vishwas Scheme’s payment deadline. Details and analysis provided.
Explore Ambience Developers vs. JCIT case: ITAT Delhi holds no penalty for technical breach under section 272A(2)(k) of the Income Tax Act. Detailed analysis and key insights.
Explore the judgment of Calcutta High Court in Pacharia Exports vs. Special Commissioner. Denial of Input Tax Credit (ITC) for payments to third parties. Full analysis provided.
Madras High Court rules in favor of VSM Weavess India Private Limited, stating unutilized ITC refund cannot be denied over debit entry delays. Details and implications.
Ingram Micro India Pvt Ltd moves High Court against GST assessment order for 2017-18. Court quashes order, directs reconsideration, citing lack of proper evaluation.
In the case of Crescent Chemicals Vs ITO, ITAT directs AO to restrict disallowance percentages for Business Promotion, Conveyance, and Office Maintenance expenses, providing relief to the assessee.
Recently, in the case of Celir LLP v. Bafna Motors the court has iterated that, if the law is clear then there is no need to interpret the statute and the precedence must be given to the literal interpretation of the law.
Deepak Novochem Technologies Ltd. Vs ACIT (ITAT Mumbai) Introduction: The appeals by Deepak Novochem Technologies Ltd. against the order of the Ld. Commissioner of Income-tax (Appeals)-50, Mumbai, for assessment years 2014-15 to 2018-19, present a complex set of issues. The primary focus revolves around the disallowance of deductions under section 35(2AB) of the Income-tax Act, […]
Satpal Singh Sandhu Vs DCIT (ITAT Raipur) In absence of Sec. 143(1)(a) being read in the above manner, i.e debatable issues cannot be adjusted by way of intimation under section 143(1)(a), would lead to arbitrary and unreasonable intimations being issued, leading to chaos
