High Courts

  • GST

GST search and seizure u/s 67 held illegal as reasons provided to Joint Commissioner next day

GST search and seizure u/s 67 held illegal as reasons for carrying out the search was provided to the Joint…

7 months ago
  • Income Tax

CIT has no power to grant extension to submit Special Tax Audit Report u/s 142(2A)

CIT has no power to grant extension to submit Special Tax Audit Report u/s 142(2A), it is vested with Assessing…

7 months ago
  • Income Tax

Before disallowance of salary u/s 40A(2)(b) AO duty bound to provide an opportunity

Before disallowance of salary u/s 40A(2)(b) Assessing Officer was duty bound to provide an opportunity to the assessee to place…

9 months ago
  • Income Tax

Applying registration u/s 12AA without surrendering PAN of firm was Fraud

Assessee committed fraud by applying registration u/s 12AA without surrendering earlier PAN issued as firm in the very same name…

1 year ago
  • GST

Determining tax liability u/s 74 of UPGST Act following Income Tax guidelines impermissible

Determining tax liability under Section 74 of UPGST Act, following Income Tax guidelines is impermissible – Allahabad High Court  ABCAUS…

1 year ago
  • Income Tax

Income Tax Prosecution u/s 276CC – Default willful or not to be decided by Trial Court

Prosecution u/s 276CC – Whether default is willful or not is a fact to be decided by trial court on…

1 year ago
  • GST

Detention order passed by UPGST authorities on wrong presumption quashed by High Court

High Court quashed detention order of UP GST Authorities on presumption that goods was brought into State by two different…

1 year ago
  • Income Tax

Cessation of Liability u/s 41 – Calcutta High Court demystifies the Law

Cessation of Liability u/s 41 – Calcutta High Court demystifies the Income TaxLaw ABCAUS Neutral Case Law Citation:ABCAUS 3678 (2023)…

1 year ago
  • Income Tax

Reassessment u/s 148A under amended provisions and impact of TOLA 2020

Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…

1 year ago
  • Income Tax

Future refunds can not be adjusted for TDS mismatch – High Court quashes demand

Future refunds can not be adjusted for TDS mismatch in terms of Section 205 of the Income Tax Act 1961…

1 year ago