ITAT Delhi directs reassessment as notice issued to individual, not HUF, in late Pitam Singh’s case. Analysis of the grounds and implications of the decision.
Madras High Court Rejects Bunching of Show Cause Notices to Extend Limitation Period: A Critical Analysis of Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise
Charitable Registration cannot be cancelled even if gross receipts exceeds threshold limit prescribed in proviso u/s 2(15) of Income Act, 1961 and For that particular year alone, the assessee’s activities would not to be construed as charitable activities and assessee would be subjected to tax as a normal business assessee.
The petitioner, Akbar Ali Transport Services, was aggrieved by the lack of a show cause notice pertaining to the seizure of its vehicle, which was initiated under Section 129 of the GST Act. The court took cognizance of the fact that no specific notice was served on the petitioner before the truck was seized.
Explore Chhattisgarh High Court’s ruling in Tata Steel vs. State of Chhattisgarh, directing a proper personal hearing notice under CGST Act Section 75(4).
ASES Security Pvt Ltd wins Delhi High Court directive for speedy processing of Rs 8,35,184/- VAT refund within two weeks. Details of the case and judgment.
ITAT Bangalore held that the provisions of section 68 of the Income Tax Act cannot be applied in relation to the sales receipt of preference shares shown by the assessee in its books of accounts as sales receipt has already been shown in the books of accounts as income/loss at the time of sale only.
ITAT Bangalore directs re-evaluation of ex-parte assessment order on alleged bogus purchases by Kalu Singh. Detailed analysis and implications of the decision.
Calcutta High Court grants installment relief for tax and interest payment due to financial hardship in the case of Neel Kamal & Anr. vs Assistant Commissioner, State Tax.
ITAT Mumbai held that the assessee is not liable to deduct tax at source from the discount paid on prepaid sim card/recharge vouchers. Thus, disallowance made u/s 40(a)(ia) of the Income Tax Act liable to be deleted.
