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Judiciary

Custody of accused was not illegal as production warrant was issued for the said accused on the same date of hearing

January 2, 2024 1653 Views 0 comment Print

When the accused was not produced before a Court on the date of hearing and no production warrant was issued for the said accused on the same date of hearing but was issued subsequently, the custody of the accused would not be in continuum and for the break period, it might be illegal.

CESTAT quashes Duty Demand: No Proof of Price Influence in Party Relationship

January 2, 2024 246 Views 0 comment Print

CESTAT Hyderabad quashes differential duty demand against KRIBHCO, citing lack of evidence for price influence in OMIFCO relationship. Full text of the order.

HC explains Implications of Notice Issuance via Post or Email under Section 149

January 2, 2024 2676 Views 0 comment Print

Explore legal nuances of a disputed Income Tax notice in Subramaniam Rohini vs ITO case. Learn about digital signatures, communication timelines, and relevant court judgments

Section 45(3): Year of chargeability is year in which transfer takes place

January 2, 2024 2808 Views 0 comment Print

Gain insights into ITAT Mumbai’s ruling on DCIT Vs Abdulsattar Suleman, emphasizing the non-taxability of capital gains from land transfer to a partnership firm for AY 2013-14.

Violation of Rule 46A: HC directs de novo consideration by CIT(A)

January 2, 2024 2043 Views 0 comment Print

Bombay High Court orders de novo assessment in Pravir Polymers vs. ITO case, citing Rule 46A violation. Get insights on S. 254(2) rectification and due process.

ITAT Upholds Assessee’s Innocence: ‘Penny Stock’ Transaction Deemed Legitimate

January 2, 2024 14748 Views 0 comment Print

Explore legal battle in Farzad Sheriar Jehani Vs ITO, analyzing assessment of long-term capital gains on a penny stock. Learn about tribunal’s decision and its implications.

Section 119(2)(b) Application cannot be rejected citing vague & arbitrary reasons

January 2, 2024 4503 Views 0 comment Print

Gujarat High Court rules in Amit Hospital Pvt Ltd vs PCIT, stating that Section 119(2)(b) applications can’t be rejected based on vague reasons for Income Tax Act, 1961.

Section 144B violations: Gujarat HC quashes Income Tax Assessment Order

January 2, 2024 3657 Views 0 comment Print

The petitioner asserts that the draft assessment order, a prerequisite under Section 144B(xxi), was not provided, depriving them of the opportunity to contest and resulting in a substantial demand.

Pre-Deposit for Appeal under Section 107(6)(b) of CGST/BGST Act: ECRL vs ECL

January 1, 2024 4272 Views 0 comment Print

Explore the legal intricacies of pre-deposit for appeal under Section 107(6)(b) of the CGST/BGST Act in Flipkart vs. State of Bihar. Learn about ECL vs. ECRL utilization.

Appeal for Refund lies to CESTAT against order passed u/s 142 of CGST Act

January 1, 2024 1167 Views 0 comment Print

Even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under sub­section (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal.

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