The Andhra Pradesh High Court disposed of three writ petitions filed by the same petitioner through a common order, as they ...

The analysis holds that FEMA treats NRIs and OCIs identically for acquisition, transfer, and repatriation of immovable ...

The CESTAT held that penalties under Sections 114 and 114AA cannot be imposed without establishing the appellant’s knowledge of mis-declaration. The appeal succeeded, and fines were set ...

The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside ...

Delhi High Court held that internal disputes among company directors do not justify condonation of delay in filing ITR, upholding statutory compliance ...

The High Court affirmed the assessment by applying its earlier decision while directing payment of differential tax to enable statutory ...

The High Court rejected a long-pending challenge, holding that DRI officers are competent to issue show cause notices under Section 28 of the Customs ...

The Court held that inordinate delay of 8–9 years in adjudicating show cause notices violates principles of fairness and cannot be allowed to prejudice the ...

Bombay HC held that reassessment notices issued with sanction under an incorrect statutory provision are invalid, leading to quashing of notices, assessments, and consequential ...

The High Court set aside the appellate order rejecting the petitioner’s delayed GST appeal, recognizing the death of the engaged Advocate and family circumstances as sufficient grounds for ...

Bombay HC Quashed Reassessment Notices Due to Invalid Sanction Under Wrong Provision The underlying judgment of the Bombay High Court concerned multiple writ petitions relating to Assessment Years ...

The Tribunal ruled that payments for IPL and MPLS bandwidth services do not constitute royalty under section 9(1)(vi) or ...