
Supreme Court Upholds Quashing of Time-Barred Section 153C Notices
Supreme Court declines to interfere with Bombay High Court ruling quashing time-barred Section 153C proceedings for AYs 2014-15 to 2019-20.

CCPA Penalises Weblink.In ₹10 Lakh for Misleading Picric Acid Listings

Company Prosecution Valid Without Arraigning Natural Person: Supreme Court

NCLT Guwahati Defers Company Restoration Until Pending NCLAT Appeal Attains Finality

Pending Interest Writ Eligible Under Vivad Se Vishwas Scheme 2024: P&H HC

Gujarat HC Grants 6% Interest on Delayed Vivad Se Vishwas Refund

Explained Temporary Unloading Insufficient to Sustain KVAT Penalty: Karnataka HC

Bombay HC Quashes TPO Order for Failure to Serve Mandatory SCN

Delhi HC Quashes TDS Demand on Employee for Employer’s Non-Deposit

KVAT refund cannot be denied despite six-month claim period: Karnataka HC

Calcutta HC Quashes Single GST Notice Covering Multiple Financial Years

Karnataka HC Grants Anticipatory Bail in CGST Fake Invoice ITC Case

Gujarat HC Reopens GST Appeal After Rectification Order Changes Limitation Computation

NCLT Ahmedabad Admits CIRP Against Mercury Trade Links for Rs. 2.70 Crore Operational Debt

NCLAT Upholds CIRP Admission Where Settlement Did Not Extinguish Operational Debt

Bombay HC Quashes PMLA Freezing Order for Missing Section 8(2) Finding

NCLT stays repayment plan approval as no majority view emerges in personal guarantor case

Bombay HC Orders Release of Roasted Areca Nuts Without Bank Guarantee

Later Customs Amendment Cannot Govern Earlier Bill of Lading Imports: Madras HC

Delayed Writ Against Appealable Gold Confiscation Order Dismissed: Delhi HC

Address Change Non-Intimation Cannot Justify Customs Broker Licence Revocation: CESTAT Delhi
Section 14A Calculations Cannot Increase Section 115JB Book Profit: Gujarat HC
Gujarat High Court dismisses Revenue appeal and holds Section 14A calculations cannot be added to book profit under Section 115JB.
Gujarat HC Upholds Interest Deduction for Strategic Share Investment
Gujarat HC dismissed Revenue appeal and upheld interest deduction under Section 36(1)(iii) for shares acquired for controlling and expanding business.
ITAT Delhi Deletes Section 56(2)(viib) Share Premium Addition Based on DCF Valuation
ITAT Delhi deletes share premium addition, allows interest and advertisement deductions, holding occupancy certificate is not determinative.

Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…

I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.
















