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Bombay High Court Considers Appeal Against Tribunal's Order Upholding Assessment Under Section 158-BC of Income Tax Act, 1961. Assessee Contended That Notice Was Invalid and Expenditure Deduction Was Wrongly Disallowed Under Section 37.

The appeal arose from a block assessment under Section 158-BC of the Income Tax Act, 1961, following a search and seizure under Section 132 conducted ...

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Madras High Court Quashes Reassessment Notice Under Section 148 Income Tax Act as Time-Barred; Notice Dispatched on 1st April 2021 Beyond Limitation. Reopening Based on Accommodation Entry Information Without Independent Material Held Invalid for AY 2013-14.

The petitioner, a proprietor of a petrol bunk, challenged a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013...

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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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Bombay High Court at Goa Heard Petition to Quash Process Issued in Tax Evasion Complaint under Section 276-C(2) of Income Tax Act. Petitioners Argued That Nil Dues Certificate and Full Payment of Tax, Penalty, and Interest Negated the Allegation of Wilful Attempt to Evade Tax.

The present matter arose from a criminal writ petition filed before the High Court of Bombay at Goa under Article 226 of the Constitution of India rea...

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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 ...