Union of India vs. Mohit Minerals Pvt. Ltd. – No GST under RCM on Ocean Freight on CIF basis
On 19th May 2022, the Supreme Court of India bench comprising Hon’ble Justice Dhananjaya Y Chandrachud, Hon’ble Justice Surya Kant...
Where no mandatory Draft Order is passed, the Faceless Assessment is Quashed- Bombay HiC
The Bombay high Court in its latest judgement in the case of Chander Arjandas Manwani Vs The National Faceless Assessment...
The Supreme Court affirms the decision of Madras High Court wherein it was held that Rule 89(5) does not restrict...
Facts of the Case Writ petitions under Article 226 of the Constitution were instituted before the High Court of Gujarat...
Not passing a separate order for disposing off the objections of the assessee is a clear violation of law laid...
M/s Admach Auto Limited vs DCIT ITA No. 9543/Del/2019 Pronounced on 18th December, 2020 The hon’ble ITAT Delhi, in a...
Mentioning of wrong section and wrong facts in the reasons recorded for reopening of the assessment u/s 148 made the...
Maheshwari Roller Flour Mills Pvt. Ltd. vs. ITO ITA No. 4257/Del/2019 Pronounced on 17.12.2020 In the recent judgment by the...
Rectification of GSTR- 3B stayed by the Supreme court of India in case of Bharti Airtel Limited
Union of India vs. Bharti Airtel Ltd. SLP no. 8654/2020 Pronounced on 17.07.2020 The Hon’ble Supreme Court of India, in...
Where a company has been dissolved, such dissolution may be set aside within a period of two years from the...
Action ISPAT And Power Pvt. Ltd. vs. Shyam Metalics and Energy Ltd. Civil Appeal No. 4042-4043 of 2020 Pronounced on...
For the imposition of penalty u/s 271(1)(c) of the Act either concealment of particulars of income or furnishing inaccurate particulars...
M/s Aryahi Buildwell Pvt Ltd. vs ACIT ITA No. 139/Del/2017 Pronounced on 16.12.2020 In the recent case, it was observed...
CIT(A) cannot enhance the assessment on the matter which is not arising out of the assessment proceedings – ITAT Delhi
Saravjit Bhatia vs. ITO ITA No. 7155/Del/2019, Pronounced on 16th December, 2020 In the recent case, the Hon’ble Delhi ITAT...
Where the Petitioner fails to acknowledge the complete details during the search procedure of “Primary Persons”, the same can be...
Shilpa Chowdhary vs. Principal Director of Income Tax (Investigation) W.P.(C) 5207/2020 & CM Appl 18787/2020 dated 07.12.2020 In short In...