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High Court Quashes Penalty on Company Officials Under CGST Act Due to Lack of Personal Liability Evidence and Procedural Flaws. Petitioners Challenge Penalty Order for Fake Input Tax Credit Allegations

The petitioners, employees of M/s. Shemaroo Entertainment Limited, filed a writ petition challenging an order-in-original dated 1 February 2025 that i...

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Madras High Court Adjudicates Criminal Appeal Against Conviction Under Prevention of Corruption Act for Alleged Disproportionate Assets. Appellants Challenged Conviction on Grounds of Procedural Irregularities and Erroneous Calculation of Assets.

The criminal appeal before the Madras High Court arises from a conviction by the Special Judge for CBI Cases under the Prevention of Corruption Act, 1...

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Bombay High Court Acquits Accused in CBI Bribery Case Due to Lack of Independent Witnesses and Procedural Lapses. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7 and 13(1)(d) of Prevention of Corruption Act, 1988.

The appellant, Rajesh Mopkar, a clerk in the Income Tax Office, Nagpur, was convicted by the Special Judge, Nagpur, for demanding and accepting a brib...

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Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Karnataka High Court Division Bench Hears Revenue’s Appeals Against Single Judge’s Order Quashing Section 153C Notices; Weighs Maintainability of Writ Petitions and Natural Justice Concerns.

The present judgment arises from a batch of writ appeals filed by the Revenue against a common order dated 12.08.2022 passed by a Single Judge of the ...