High Courts

  • GST

State GST Officers can also search, seizure and levy penalty for violation of CGST / IGST Act – High Court

State GST Officers can also search, seizure and levy penalty for violation of Central Act as provisions of the Central…

6 years ago
  • High Courts

Interview call letter sent by email held valid even when postal delivery made on the date of interview

Interview call letter sent by email held valid even when postal delivery was made on the date of interview making…

6 years ago
  • VAT

Commissioner DVAT directed to issue time barred F-Forms when transactions claimed were genuine–HC

Commissioner DVAT directed to issue time barred F-Forms when it was not disputed that the transactions claimed were not genuine…

6 years ago
  • Income Tax

Approved gratuity fund contributions paid in respect of employees taken over eligible for deduction u/s 36(1)(v)

Approved gratuity fund contributions paid in respect of employees taken over by the company eligible for deduction under Section 36(1)(v)…

6 years ago
  • Income Tax

Settlement Commission has power to reject application at three stages. Bar u/s 245K(2) not apply to future AYs- HC

Settlement Commission has power to reject Application at three stages. Bar u/s 245K(2) is not in respect of application for…

6 years ago
  • Patents

Reevaluation of Patent Agent Examination answer sheet not permissible in terms of policy adopted by CGPDTM – High Court

Reevaluation of Patent Agent Examination answer sheet not permissible as policy adopted by CGPDTM prohibited reevaluation/reassessment -High Court ABCAUS Case…

6 years ago
  • Income Tax

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA – High Court

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA when occupants were not owners of the land on…

6 years ago
  • Income Tax

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for share allotment in Young Indian

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for Young Indian share allotment not disclosed…

6 years ago
  • Income Tax

No change of opinion when there was no earlier scrutiny assessment-High Court

No change of opinion when there was no earlier scrutiny assessment, therefore, the reopening of assessment was not bad in…

6 years ago
  • Income Tax

Special audit 142(2A) period is excluded from limitation period by clause (iv) to Explanation-1 of Section 153(1)

Special audit 142(2A) period is excluded from limitation period in terms of clause (iv) to Explanation 1 of section 153(1).…

6 years ago