In the Mahalaxmi Exports vs. Commissioner of Delhi GST case, Delhi High Court directs the processing of Input Tax Credit (ITC) refund within the stipulated time.
Delhi High Court grants relief to Rolls Royce in a case against Form 3 issued under the DTVSV Act. Get the full judgment and implications of the decision here.
Calcutta High Court’s strong stance on suppressing material facts in Income Tax proceedings. Learn about the case of Amber Commodeal Pvt. Ltd. vs. ITO and its implications.
Discover the ITAT Raipur ruling on the assessment of property value under Section 50C of the Income Tax Act. Get insights into the case of DCIT vs. Nitin Gupta.
Delhi High Court quashes Income Tax notice under Section 148A(d) for AY 2019-20, granting two weeks to file a comprehensive response. Learn more about the case.
CESTAT Chennai’s ruling in Balmer Lawrie & Co. vs. Commissioner of GST & Central Excise: Central excise duty on metal containers returned as scrap analyzed. No penalty levied.
In Javed Karimkhan Patel vs. ITO, ITAT Pune rules that a son, who did not inherit estate of deceased assessee, cannot be a legal representative in income tax proceedings.
CESTAT Kolkata held that rejection of declared value based on NIDB data on similar goods unsustainable. Accordingly, differential duty demand and imposition of penalty thereon is unsustainable.
In a case involving Anand Persad Jaiswal, ITAT Delhi ruled that interest income earned by a non-resident Indian (NRI) from a foreign bank is not taxable in India under section 5(2) of the Income Tax Act.
In the Archana Rajendra Malu vs. ITO case, ITAT Pune upheld the denial of tax exemption under Section 10(38) of the Income Tax Act due to sham transactions with paper companies.