CENTRAL TAX on January 23, 2025, implementing a decision from the 55th GST Council meeting regarding the waiver of late fees ...
2. The above declaration shall have to be filed separately for each ”.
Parmar (Jain), the Bombay High Court addressed an appeal concerning alleged bogus purchases. The Revenue argued that the ...
In the case of Satya Prakash Singh Vs State of Jharkhand, the Jharkhand High Court addressed the issue of anticipatory bail ...
In the case of Charu Modi Bhartia Vs DCIT before the ITAT Delhi, the tribunal overturned a penalty levied under Section 271(1 ...
DCIT, the Bombay High Court examined the legality of reopening assessments under Section 148 of the Income Tax Act. Bennett ...
In view of the above, the Hon’ble High Court has held that the impugned order passed by the respondents is in violation of ...
This ruling underscores the principle that penalties under Section 271 (1) (b) must be applied judiciously, aligning with the law’s intent to deter non-compliance without undue repetition. The ...
The petitioner contended that the show-cause notice and cancellation orders were cryptic and lacked specific reasons.
Interpretation of exemption notifications under Indian tax legislation has always been at the forefront of debates. A tax law’s exemption notification clause exempts certain products, services, or ...
We must note that the criminal complaint was filed by the female employee against the appellants for offences under various Sections of the IPC. The Karnataka High Court refused to quash the criminal ...