Income Tax notices to non-existent company were void ab initio & cannot be rectified under Section 292B: Bombay HC ...

The ruling highlights the ongoing judicial scrutiny of reassessment proceedings under the amended Income Tax Act, 1961, particularly concerning the procedural and jurisdictional validity of notices ...

This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 28th March, 2023 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata ...

Patna High Court ruled in favor of Brand Protection Services Private Limited, setting aside the appellate order that had dismissed the company’s appeal against a tax demand. The petitioner had filed ...

3. CIT (A) deleted the addition holding that the discount paid by the assessee to CFSA cannot be held to be interest and therefore, provisions of Section 40 (a) (i) of the Act would not apply.

Orissa High Court reviewed a revision petition challenging the legality of an order passed by the Additional Chief Judicial Magistrate (Special Court), Cuttack, in a case under Sections 276B and 278B ...

(ii) The Assessing Officer failed to appreciate that as per the DTAA, gains in respect of shares acquired post 4.2017 are taxable as per the Act and that these are the only losses which are carried ...

Orissa High Court addressed multiple writ petitions challenging orders passed under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Odisha Goods and Services Tax Act, 2017 (OGST Act).

Given these findings, the NCLAT upheld the Adjudicating Authority’s decision, stating that the Section 9 application was rightly rejected. However, it clarified that the appellant is free to seek ...

Summary: Conveyance refers to the legal transfer of land and building ownership from the developer to the housing society. As per Section 11 of the Maharashtra Ownership Flats Act (MOFA), 1963, ...

1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar ...

Kerala High Court dismissed the writ petition filed by Muhammed Suhaib P.C. challenging a show cause notice and provisional attachment order under the Prohibition of Benami Property Transactions Act, ...