Order of seizure of goods in transit passed u/s 129(1) of U.P. Goods and Service Tax Act, 2017 not appealable…
Non-compete fee is capital receipt. Section 28(va) not apply to compensation received in relation to a profession before amendment-High Court…
Ungarbled and garbled pepper not two different commercial products. The process of garbling to make pepper edible does not give…
Powers u/s 154 available for rectifying interest u/s 220 or 244 for miscalculation of interest which is, at best arithmetical…
Creditors not barred by limitation if liability acknowledged in accounts, creditors can rely on the said acknowledgment-High Court ABCAUS…
The High Court explains the law on levy of interest u/s 234B(3) when reassessment is done determing escaped income after…
Exempted income can not be taxed even if no revised return filed. AO in proceedings u/s 143 can not refuse…
Business expediency not a question of law, much less a substantial question of law-High Court. If expected fruits are not…
While considering the question of perversity of a finding of fact, the test applicable are strict-High Court ABCAUS Case Law…
High Court directs reopening of GST Portal for filing TRAN-1 of the Petitioner as the Portal did not respond on…