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Bombay High Court Allows Amendment of GSTR-1 in GST Case Due to Human Error and No Revenue Loss. Rule of purposive interpretation applied to permit correction of inadvertent reporting of wrong GSTINs under Section 37 of CGST Act, 2017.

The petitioner, Star Engineers (I) Pvt. Ltd., is a company engaged in manufacturing and supplying electronic components to Bajaj Auto Limited (BAL). D...

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Bombay High Court Quashes Reassessment Notice for Banking Company Due to Lack of New Material. Section 148 Notice Under Income Tax Act, 1961 Set Aside as Reasons for Reopening Were Based on Same Material Already Considered in Original Assessment.

The petitioner, DCB Bank Ltd., challenged a notice dated 24 March 2021 issued under Section 148 of the Income Tax Act, 1961 for reopening the assessme...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reopening Beyond Four Years Without Fresh Material Constitutes Change of Opinion on Same Set of Facts.

The petitioner, Gateway Leasing Pvt. Ltd., a non-banking financial company registered under the Companies Act, 1956, filed a writ petition under Artic...

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Bombay High Court Quashes Information Commission Orders Directing Disclosure of Personal Information of College Employees Under RTI Act — Privacy Protection Under Section 8(1)(j) of RTI Act, 2005 Overrides Public Interest in Absence of Larger Public Interest.

The case involves two writ petitions filed by the Public Information Officer and the First Appellate Authority of Santaji Mahavidyalaya, Nagpur, chall...

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High Court of Karnataka Dismisses Writ Petition Challenging Service Tax on Transmission of Electricity as Premature. Challenge to Show Cause Notice Under Section 66E(e) of Finance Act, 1994 Rejected Without Examining Merits Due to Availability of Alternative Remedy.

The petitioner, Karnataka Power Transmission Corporation Limited (KPTCL), filed a writ petition on 07.12.2016 challenging a Show Cause Notice dated 20...