Karnataka High Court held that notice issued in the name of non-existing entity as on the date of issuance of notice is liable to be set aside
The ITAT Mumbai ruled that no legal suit or proceeding can continue against a corporate debtor until the conclusion of proceedings under the Insolvency and Bankruptcy Code (IBC) 2016.
Delve into the recent ruling by the Bombay High Court on the maintainability of a writ petition filed under Article 226 of the Constitution of India, challenging the initiation of proceedings under Section 148 of the Income Tax Act, 1961.
ITAT held that the assessing officer’s use of Section 154 before 12.10.2022 to disallow EPF and ESI contributions was not justified, as the issue was debatable and there were conflicting views and such views.
Exploring recent decision of ITAT Mumbai in Rasik Nemchand Pethad Vs DCIT where it was determined that Section 271B penalty doesn’t apply when there’s reasonable cause for failure to comply with provisions.
Learn about the significant ruling of ITAT Ahmedabad in the case of Ankit Ashok Savla Vs ITO regarding the non-disallowance of interest expenses under Section 57 of the Income Tax Act.
Bombay High Court resolves Tru-Sprag Freewheels Pvt Ltd vs. Union of India case, directing customs and DGFT to rectify exporters’ procedural errors, ensuring EPCG Scheme benefits. The court’s intervention leads to systemic improvements and the petitioner’s issue resolution.
Madras High Court quashes orders against D.Y. Beathel Enterprises for input tax credit recovery, citing procedural flaws and directs fresh enquiry. Emphasizes examination of sellers and initiation of recovery against them, ensuring fair investigation.
Delve into the Vedanta Aluminium Ltd Vs Commissioner of CGST & Excise case, where CESTAT Kolkata set aside an order rejecting a refund claim of service tax and ordered re-adjudication due to the absence of a stated reason in the original decision.
Explore the recent judgement of ITAT Pune in the case of Rupa Sanjay Nigade Vs ITO, where the Tribunal upheld the imposition of penalty under Section 271B due to non-audit of books of accounts.
