Tax Guru12h
Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B
Delhi examined the consequences of issuing a jurisdictional notice in the name of a non-existing entity. This article explores the legal intricacies and implications of this decision. The Hon’ble ...
Tax Guru10h
Kerala HC Orders Re-Adjudication: Delay in Audited Balance Sheet Production
Kerala State Consumer Federation Ltd. Vs Commissioner of Central Tax & Central Excise (Kerala High Court) The Kerala State Consumer Federation Ltd., being the apex body of Consume ...
Tax Guru10h
HC directs appellate authority to consider modified Form 26AS while disposing of appeal
The case of Jagadeesan Chellappan Achary vs. Income Tax Officer before the Kerala High Court involved a senior citizen who received a notice under Section 148 of the Income Tax Act, 1961, for the ...
Tax Guru11h
Addressing the Challenges of Dormant Registered Trademarks in China: A Comprehensive Regulatory Approach
A significant quantity of unutilised trademarks exists within China’s extensive pool of registered trademarks. This situation results in the squandering of trademark resources, administrative capacity ...
Tax Guru10h
Section 153(2A): One-Year Limit for Consequential Orders after Remand
The Kerala High Court recently addressed an important issue regarding the time limit for passing consequential orders following a remand in income tax assessments. The case, Joseph Madathiparambil ...
Tax Guru11h
Delhi HC Quashes GST Registration Cancellation: No Personal Hearing Mentioned
The case between Shoppers Home and the Principal Commissioner of Goods and Service Tax North Delhi, as adjudicated by the Delhi High Court, revolves around the dismissal of an application seeking ...
Tax Guru11h
ITAT deletes Addition which were based on mere Typographical Error in Form 3CD
In the case of Palanisamy Senthilkumar Vs ITO, the dispute revolved around an addition to the assessee’s income based on alleged unexplained expenditure related to payments made to contractors. The ...
Tax Guru13h
SC Refuses to Hear Plea Against 45-Day Payment Rule U/S 43B(h)
The SC directed the MSEs to approach the High Court (HC) to seek any relief. The petition was filed by the Federation of All India Vyapar Mandal, representing the interests of MSEs across the country.
Tax Guru11h
HC Quashes Assessment Order, Emphasizing Avoidance of Over-Analysis: Remands Case for Fresh Assessment
In the case of Bhatewara Associates Vs. Income Tax Appellate Tribunal, the petitioner had entered into a joint venture agreement with Sanghvi Premise Private Limited but failed to file its return of ...
Tax Guru15h
Section 144C(2)(b)(ii): Final assessment order cannot be passed without waiting for directions from DRP
Assessment Unit, National Faceless Assessment Centre before the Delhi High Court concerns the challenge against a final assessment order dated November 16, 2023, passed under various sections of the ...
Tax Guru15h
Delhi HC ruling on transfer pricing provisions concerning intra-group services
Delhi High Court revolves around the interpretation of transfer pricing provisions concerning intra-group services. The Income Tax Appellate Tribunal (ITAT) rendered a judgment on July 25, 2016, which ...
Tax Guru18h
CIT(A) Can’t Delete Disallowance Solely on Taxpayer’s Claims without dealing with AO’s Findings
The core issue raised by the Revenue in its appeal was the deletion by the CIT(A) of an addition made by the Assessing Officer under section 69A of the IT Act. This addition amounted to Rs.