In Capital Property Consultants Vs ACIT, the Delhi High Court dealt with the issuance of multiple notices under Section 148A(b) of the Income Tax Act, 1961, highlighting procedural lapses by the ...

Dee Control And Electric Private Ltd Vs Additional Commissioner Grade-2 And Another (Allahabad High Court) Allahabad High Court quashed proceedings under Section 130 of the U.P. G ...

Heard Mr. R.S. Mishra, learned counsel for the writ petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST, for the respondents. 2. The petitioner is engaged in execution of works ...

The present Writ Petition is filed challenging the assessment order dated 27.02.2022, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged ...

Key Takeaway: The ITAT’s ruling reinforces that recurring IT support services that do not result in the transfer of technical know-how, experience, or skills fail to meet the “make available” standard ...

Consequently, the Tribunal deemed the appeal infructuous and dismissed it. However, ITAT granted the revenue the liberty to seek a reopening of the matter if it could later demonstrate that the case ...

Bombay High Court quashed an income tax assessment order against Pico Capital Private Limited due to a violation of natural justice. The petitioner had explicitly requested a personal hearing during ...

Andhra Pradesh High Court has set aside an unsigned GST assessment order issued to Sandhya Constructions for the period ...

SEO Meta Description: Punjab & Haryana HC quashes reassessment notices, ruling that only NFAC can issue Sec 148 notices under CBDT circular. Read more on jurisdictional authority.

Chief Commissioner of CT & GST, the petitioner challenged the demand of tax and penalty issued by the authorities. The impugned demand, dated 11th September 2024, was preceded by a detention order ...

Principal Commissioner, the petitioner challenged the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. The show cause notice was issued on 23rd December 2022, ...

Bombay High Court addressed the case of Kesar Terminals & Infrastructure Ltd Vs DCIT, challenging a combined reassessment order dated March 31, 2022. The petitioner contested the validity of the order ...