The case involved Pret Study By Janak Fashions Private Limited, which challenged an order dated January 28, 2025, passed by ...

The court noted that the SCN itself had eventually been received by the Federation. To ensure a fair hearing, the High Court directed the tax department to now serve the personal hearing notice ...

The appeals centered on the charging of late fees under Section 234E for delayed quarterly TDS returns pertaining to Assessment Years 2013-14, 2014-15, 2015-16, and 2016-17. The common facts across ...

Chennai: The Madras High Court has allowed a Goods and Services Tax (GST) appeal that was filed with a delay of 90 days, even while observing that the reason provided by the petitioner for the delay — ...

Santhana Narayanan Kiruthika Vs Assessment Unit Income Tax Department (Madras High Court) Chennai: The Madras High Court has set aside an income tax assessment order against ...

The Tribunal underscored the need for a pragmatic and common-sense approach when considering delays, rather than a strict, pedantic one, drawing upon the principles laid down by the Supreme Court. The ...

The Madras High Court considered the petitioner’s explanation for the delay. The court found the reason provided – the ill-health of the authorised representative – to be “genuine.” Recognizing this ...

Provision: as per sec 194IA of income tax Act, if immovable property, other than agricultural land, is transferred tax (TDS) will be deducted @1% if sale consideration or stamp duty value is more than ...

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has ordered a full refund of Rs. 107,56,07,95 ...

Delhi High Court has dismissed appeals filed by the Commissioner of Customs, upholding a decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that granted a refund to M/s U.T.

In recent times, the provisions of GST Law relating to Input Service Distributor (ISD) have undergone multiple changes, making ISD a mandatory requirement for any registered person having multiple ...

Gujarat High Court has quashed an ex parte Service Tax demand order and the subsequent appellate order that upheld it, citing a fundamental flaw in the notice issued for personal hearing by the tax ...