April - 2024 3/3

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Apr 83 min read

Legal Intersections: How Civil Decrees Shape Criminal Prosecutions

Explore how civil court decisions impact criminal cases in a recent landmark ruling.

Apr 73 min read

Patna High Court Ruling Clarifies Locus Standi in Writ Petitions

Explore how the Patna High Court defined the boundaries of locus standi in challenging legislative measures under Article 226.

Apr 64 min read

95.5% Utilization Validates Warranty Estimates: Supreme Court Refuses to Interfere with Karnataka HC’s Ruling

SC upholds Karnataka HC’s ruling:95.5% utilization confirms warranty provisions. A landmark decision for transparency in financial reporting

Apr 64 min read

[ITAT Delhi] Deletion of Addition Made by AO Due to Lack of Material Evidence and Reliance on Retracted Statements

ITAT Delhi: Addition by AO deleted due to lack of evidence and reliance on retracted statements, upholding Assessee’s rights.

Apr 62 min read

Bombay High Court Rejects Attempt to Stall Reassessment Over Seized Documents

Bombay HC fines petitioner for misuse of judicial process in tax reassessment case involving seized documents.

Apr 44 min read

Income Tax Appellate Tribunal, Mumbai Rules Subscription Fees as Non-Taxable Business Profits for Assessee Without Permanent Establishment in India

Introduction In a significant decision, the Income Tax Appellate Tribunal (‘ITAT’), Mumbai in the case of American Chemical Society v. Dy...

Apr 33 min read

Bombay High Court Overturns Unfair CGST Penalty on Salaried Employee

Bombay High Court vindicates employee in CGST penalty case, spotlighting the need for precise tax law enforcement.

Apr 22 min read

ITAT Rules Management Services Not Taxable as 'Royalty' under India-Netherlands DTAA

Management services aren't taxable as 'royalty': India-Netherlands DTAA-ITAT. Discover why a significant ruling overturned a tax assessment.

Apr 12 min read

Madras High Court Overrides S. 80 of the CGST/TNGST Act: Allows Payment of Self-assessed GST Liability in Instalments

Introduction In a pivotal decision by the Madras High Court (‘MHC’) in Angel Label Division & Angel Zippel (HUF) v. Assistant...

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