Read the detailed Calcutta High Court judgment in Mitali Saha Vs State of West Bengal, addressing key issues under the CGST/WBGST Act, 2017.
Gujarat High Court ruled on N H Kapadia Education Trust vs ACIT, addressing the corpus donation eligibility for exemption under Section 11(1)(d) of the Income Tax Act.
Explore whether sumptuary allowances for judicial officers are exempt from income tax. Analysis includes relevant laws, judicial interpretations, and implications under the Income Tax Act.
Delhi High Court rules that ICAI can hold entire CA firms accountable for misconduct, even if individual guilt isn’t found. Full judgment on Harinderjit Singh case.
ITAT Delhi rules Section 56(2)(vii) inapplicable to non-residents, deleting Rs. 9.31 Cr addition for APL Logistics Vascor Automotive Pvt. Ltd. Read full order and analysis.
Calcutta High Court in Paritosh Ghosh Construction Pvt. Ltd. held that Mere use of the terms fraud and willful mis-statement does not automatically trigger penalties. The adjudicating authority must establish facts related to fraud or willful mis-statements.
Read the full judgment of Calcutta High Court dismissing IT Depts appeal against Gobind Ram Goel Charitable Trust’s 12AA(3) registration cancellation. Detailed analysis included.
It is trite that under guise of power vested in Revenue to reassess an income which had escaped assessment upon production of fresh tangible material, it cannot be allowed to exercise power of review.
Read the full text of the ITAT Delhi order in Durga Fire Work Vs ITO case for AY 2017-18. Learn why Delhi ITAT ruled cash deposits during demonetization as non-taxable.
Read the detailed analysis of Bombay High Court’s judgment quashing customs duty reassessment against Patanjali Foods on crude palm oil imports. Full text included.
