Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 22]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![Non-Prosecution at ITAT and High Court Levels: Karnataka HC dismisses Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CITA-Income-Tax-Income-Tax-Appeals-Merits-of-Case-ITAT-ITAT-on-CITA-ITAT-about-CITA-cita-news-income-tax-news-income-tax-appeal-news-itat-news-tax-news-taxscan-1536x806-1.jpg "Non-Prosecution at ITAT and High Court Levels: Karnataka HC dismisses Income Tax Appeal [Read Order]")
![No Valid Reason for Cancellation During Period of Duly Filed GST Returns: Delhi HC Sets Aside GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Non-Filing-of-Returns-GST-Portal-Kerala-HC-Kerala-HC-quashes-Demand-of-Interest-taxscan.jpg "No Valid Reason for Cancellation During Period of Duly Filed GST Returns: Delhi HC Sets Aside GST Registration Cancellation [Read Order]")
Tax Effect less than Prescribed Threshold: Delhi HC directs Income Tax Dept to file for Revival of Appeal [Read Order]
The Delhi High Court directed the Income Tax Department to file for revival of appeal as the tax effect was less than prescribed threshold. The issue that arose for consideration before the...
![Tax Effect less than Prescribed Threshold: Delhi HC directs Income Tax Dept to file for Revival of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Department-Revival-of-Appeal-Delhi-HC-TAXSCAN.jpg "Tax Effect less than Prescribed Threshold: Delhi HC directs Income Tax Dept to file for Revival of Appeal [Read Order]")
![Delhi HC quashes Income Tax Notice issued Prior to Date of Approval of Resolution Plan [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Notice-delhi-high-court-Resolution-Plan-taxscan.jpg "Delhi HC quashes Income Tax Notice issued Prior to Date of Approval of Resolution Plan [Read Order]")
Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]
In a significant ruling the Delhi High Court observed that a non- resident Indian having source of income in India from interest on bank accounts and income tax refund not obliged to maintain books...
![Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-income-tax-refund-interest-taxscan.jpg "Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]")
Delhi HC directs Income Tax Dept to Remit Rs 44.6 Lakhs of Refund already Crystallized on Deposit of 20% of Demand [Read Order]
The Delhi High Court directed the Income Tax Department to remit Rs 44.6 lakhs of refund already crystallized on deposit of 20% of demand. The petitioner in the present matter is Syed Habeebur...
![Delhi HC directs Income Tax Dept to Remit Rs 44.6 Lakhs of Refund already Crystallized on Deposit of 20% of Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/delhi-high-court-refund-Income-Tax-Crystallized-taxscan.jpg "Delhi HC directs Income Tax Dept to Remit Rs 44.6 Lakhs of Refund already Crystallized on Deposit of 20% of Demand [Read Order]")
Cases where Payment made during search is not Voluntary, Taxpayer is required to be Refunded : Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that the cases where payment made during search is not voluntary, taxpayer is required to be refunded. The petitioner claimed that during the...
Reassessment Proceedings Alleging Escapement of Income on transfer of Leasehold Right: Bombay HC sets aside Order as tax already paid [Read Order]
The Bombay High Court set aside the reassessment proceedings alleging escapement of income on the transfer of leasehold rights. Peoples Education Society Thane, the petitioner is a charitable...
Allegation of Sand Mining: Madras HC remarks ED summons to District Collectors a “Fishing Expedition” without Evidence of Crime Proceeds [Read Order]
In a significant case the Madras High court on allegation on sand mining case observed that the Enforcement Directorate (ED) had tried to carry out a "fishing inquiry" into sand mining...
