Income tax refund means a refund amount that is initiated by the income tax department if the amount paid in taxes exceeds the actual amount due (either by way of TDS or TCS or Advance

The Delhi High Court in a recent case has held that a Show Cause Notice ( SCN ) and Goods and Service Tax ( GST ) cancellation order is invalid when it lacks reason and clarity.

In the significant case of Samsung India Electronics  Private Limited, the Delhi High Court directed the re-adjudication as a Goods and Service Tax ( GST ) order was passed without considering the reply of the assessee.

The Delhi High Court has held that Good and Services Tax ( GST ) registration cannot be cancelled merely because a taxpayer has not filed returns for some period. The Petitioner discontinued the business on

In a significant development ahead of the World Trade Organization's 13th Ministerial Conference ( MC13 ) in Abu Dhabi, India is poised to resist extending the moratorium on customs duties for electronic transmissions. Citing a

The Supreme Court has allowed a petitioner to raise the issue of jurisdictional error vis-à-vis limitation period, as a formal notice of hearing was not issued to the Income Tax Department standing counsel in spite

The Supreme Court has expedited the hearing process for a case revolving around sales tax demand linked to the utilisation of invalid ST-1 forms. Condoning the delay, the apex court has accepted the Special Leave

The stories on the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from February 17, 2024 to February 23, 2024 are analytically summarized in this Round-Up. Permitting right to use Brand

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT) dismissed the ex-parte order on grounds of failure to comply with the CIT(A)'s intimations, despite being given adequate opportunity. The assessee filed its return of

This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from February 16th to February 23rd of 2024. Monetary Limits for

The two member bench of the Income Tax Appellate Tribunal ( ITAT ) Delhi, upheld the deletion of addition under Section 68 of the Income Tax Act, 1961, confirming the personal identity of depositors.  The

In a major ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that entire receipt of Indian rupee ( INR ) received from different entities not taxable as royalty. The

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) upheld a penalty imposed under Section 271(1) (c) of the Income Tax Act, 1961, for failure to furnish proper Income Tax Return (

The Supreme Court dismissed a review petition, challenging the judgment wherein it was held that variable licence fee paid annually by telecommunication companies to DOT is capital expenditure. The Supreme Court in C.I.T., DELHI vs

In a significant crackdown on an alleged Goods and Services Tax ( GST ) fake billing fraud amounting to hundreds of crores, authorities have apprehended fourteen key conspirators. The individuals are now facing charges under