Kerala High Court held that penalty under section 117 of the Customs Act cannot be sustained since no reasons are assigned for imposition of the same. Further, since main allegation against employee ...

ITAT Kolkata held that re-assessment proceedings initiated under section 148 of the Income Tax Act without any tangible material and without independent application of mind is not sustainable in law.

It was assessed to entry tax under the UP Entry Tax Act, 2000. An appeal against the assessment orders did not meet with success. It was contended that said 2000 Act was held to be ultra vires by the ...

India’s Goods and Services Tax (GST) system is constantly improving, with a strong focus on increasing transparency, and making tax compliance easier for taxpayers. One of the latest updates is the ...

Telangana High Court held that demand for life tax on used motor vehicle imposed under Telangana State Motor Vehicle Taxation Act, 1963 is valid even when tax was paid on the subject vehicle in ...

ITAT Delhi held that mere confession of accused cannot be a ground for conviction since the same is not supported by credible evidence on records. Accordingly, addition under section 69 of the Income ...

ITAT Surat imposed cost of Rs. 10,000 on the applicant for non-furnishing of requisite details post application for registration filed in Form No.10AB. Accordingly, matter remanded back to the file of ...

ITAT Mumbai held that PCIT is empowered to issue a show- cause notice and pass a revision order u/s. 263 of the Act when reassessment order passed by AO was quite cryptic. Accordingly, order of PCIT ...

Accordingly, the Orissa High Court set aside and quashed the impugned demand order dated April 26, 2024, passed by the Assistant Commissioner, CGST. The court allowed the writ petition.

However, the Calcutta High Court, in the present appeals, found the ITAT’s reliance on these precedents to be misplaced and the Tribunal’s interference with the PCIT’s order ...

Karnataka High Court has delivered a significant verdict quashing parallel Goods and Services Tax (GST) proceedings initiated by both the Deputy Commissioner and the Assistant Commissioner of ...

It is absolutely rational that while taking the right step in the right direction at the right time, the Delhi High Court while striking the right chord in a most learned, laudable, landmark, logical ...