Proceedings Against Deceased Cannot Continue Against Legal Representatives: Karnataka HC

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If proceedings had been initiated during the Assessee’s lifetime, they could have been validly continued against their legal representatives. In a landmark ruling, the Karnataka High Court in the case of ITO Vs Smt. Preethi has held that any proceedings …

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Supreme Court Quashes Disproportionate Assets Case, Advocates Dynamic Financial Review

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The Supreme Court quashed the FIR, terming the allegations baseless and an abuse of the legal process. The Supreme Court has set aside an FIR against a former Assistant Excise Commissioner of Uttar Pradesh, accused of holding disproportionate assets (DA) …

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Bombay High Court Accepts GST Officials’ Apology for Premature Arrest Before Statement Recording

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The court cautioned the authorities to exercise extreme care in future arrests, ensuring compliance with legal procedures. In a significant ruling, the Bombay High Court accepted the unconditional apology submitted by Goods and Services Tax (GST) Department officials for arresting …

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West Bengal AAR: Catering Services for In-Patients Not Eligible for GST Exemption

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The AAR ruled that the supply of food by the petitioner constitutes a standalone service outsourced by the hospital and is not directly associated with providing healthcare services. In a significant ruling, the West Bengal Authority for Advance Ruling (AAR) …

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Delhi High Court Overturns ITAT Order Denying Stay on Rs 1,213 Crore Tax Demand Against Samsung India

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This landmark High Court ruling as it safeguards taxpayers from the sudden attachment of bank accounts by the tax department, which can be done with minimal notice. Now, even in the absence of coercive measures, the mere presence of an …

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Section 153C of Income Tax Act Requires AO’s Satisfaction, Not Portal Uploads: Delhi High Court Clarifies

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Delhi HC Ruling on Necessity of Recording Satisfaction of the AO of the Other Person for Initiating Proceedings Under Section 153C  In a landmark decision, the Delhi High Court emphasized the necessity of the Assessing Officer’s (AO) satisfaction under Section …

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Reassessment Notice to Merged Entity U/S 148A(d) Not Invalid Merely Due to SCN in Name of Ceased Entity: Delhi High Court

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Issuance of a notice under Section 148A(b) in the name of a now-merged entity does not undermine the jurisdiction of the AO when a subsequent notice under Section 148A(d) is correctly addressed to the merged entity. The Delhi High Court …

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Supreme Court Stays GST Proceedings Against Online Gaming Companies on Centre’s Request

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The Supreme Court’s decision to stay the GST proceedings provides a temporary reprieve for online gaming companies The Supreme Court has temporarily halted Goods and Services Tax (GST) proceedings against 49 online gaming companies, following a request from the Centre. …

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GST not Applicable on Transfer of Leasehold Rights to 3rd Party in GIDC Land: Gujarat High Court Ruling

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The Gujarat High Court’s landmark judgment on GST on leasehold land transfers offers a pivotal resolution to industries grappling with unjust tax burdens. Industry stakeholders are now awaiting definitive clarity from the Supreme Court and CBIC on this matter. In …

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Patna High Court Dismisses Writ Petition Over GST Registration Cancellation, Highlights Importance of Timely Action

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Reiterating the principle that “the law favours the diligent and not the indolent,” the Court held that the petitioner’s failure to act within the prescribed timelines precluded any claim for relief. The Patna High Court has dismissed a writ petition …

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Income Tax Refund Application Filed after 9 Years is Not Condonable: Kerala High Court

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The Bench held that the PCIT’s interpretation was reasonable within the statutory framework. They emphasized that the respondent’s attempt to condone a three-month delay of Income Tax Return filing in 2012 by approaching the PCIT eight years later could not …

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Madras High Court Orders Fresh Hearing for R.B. Traders Due to GST Consultant’s Lapse; 90% Disputed Tax Paid

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The court directed R.B. Traders to submit their reply, objections, and any relevant documents to the respondents within two weeks from the date of receiving the court’s order. In a significant ruling, the Madras High Court has ordered a fresh …

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Fund Transfer between Accounts cannot be Considered as Unexplained Money u.s.69A of Income Tax Act: Allahabad High Court

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Holding funds in a separate account temporarily before transferring them to the final destination does not qualify as “unexplained money” under Section 69A of the Income Tax Act 1961. Section 69A applicability on Fund Transfers between Accounts: In a significant …

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Punjab and Haryana High Court Rules against Dismissing GST Appeal for Non-Payment of Fees

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The high court clarified that it is improper to dismiss an appeal for non-payment of fees without giving the appellant an opportunity to rectify any deficiencies. In a significant ruling, the Punjab and Haryana High Court has made a noteworthy …

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Allahabad High Court: No Substantial Question of Law Arises Without Evidence of Perversity

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Allahabad High Court Ruling in case of The Principal Commissioner of Income Tax, Aaykar Bhawan, Noida and Another v. M/s Sampark Management Consultancy LLP The Allahabad High Court recently ruled that no substantial question of law arises in a case where …

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Quasi-Judicial Order Must Allow an Opportunity to Be Heard: Allahabad HC Ruling

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The bench concluded that the applicant suffered significant prejudice due to procedural lapses. Consequently, the impugned order was quashed. Quasi-Judicial Orders: The Allahabad High Court, in the case of Agmotex Fabrics Private Limited vs. State of Uttar Pradesh (W.T. No. …

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