![Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 41] - taxscan](https://www.taxscan.in/wp-content/uploads/2025/01/Annual-Digest-2024-Supreme-Court-High-Court-Supreme-Court-and-High-Court-Cases-Supreme-Court-and-High-Court-Cases-on-Taxation-Part-41-taxscan.jpg "Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 41] - taxscan")
Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 41]
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...
![Relief to AIFACS: SC dismisses SLP filed by Income Tax Dept on Non-Explanation of Gross Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/AIFACS-SC-SLP-Income-Tax-Dept-Non-Explanation-of-Gross-Delay-TAXSCAN.jpg "Relief to AIFACS: SC dismisses SLP filed by Income Tax Dept on Non-Explanation of Gross Delay [Read Order]")
![VAT Refunds to be disbursed along with Interest u/s 42 of DVAT Act: SC dismisses SLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/VAT-Refunds-Disbursed-Interest-DVAT-Act-SC-SLP-taxscan.jpg "VAT Refunds to be disbursed along with Interest u/s 42 of DVAT Act: SC dismisses SLP [Read Order]")
![No Formal Notice to Income Tax Dept in High Court Hearing: Supreme Court allows Petitioner to Raise Jurisdictional Error w.r.t. Limitation Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Supreme-Court-Income-Tax-Jurisdictional-Error-Limitation-Period-TAXSCAN.jpg "No Formal Notice to Income Tax Dept in High Court Hearing: Supreme Court allows Petitioner to Raise Jurisdictional Error w.r.t. Limitation Period [Read Order]")
![CESTAT directs to Release Seized Imported Garlic on Furnishing Bond and Bank Guarantee Covering Demand of Differential Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-CESTAT-CESTAT-garlic-import-ruling-Release-of-seized-garlic-CESTAT-Taxscan.jpg "CESTAT directs to Release Seized Imported Garlic on Furnishing Bond and Bank Guarantee Covering Demand of Differential Duty [Read Order]")
Delhi HC Set Aside Income Tax Transfer Orders Passed for Mere Administrative Convenience & Coordinated Investigation: Mandates Speaking Order with Proper Reasons & DIN [Read Order]
The High Court of Delhi has set aside two transfer orders passed under Section 127(2) of the Income Tax Act, 1961, emphasising the importance of issuing speaking orders with proper reasons and...
![Delhi HC Set Aside Income Tax Transfer Orders Passed for Mere Administrative Convenience & Coordinated Investigation: Mandates Speaking Order with Proper Reasons & DIN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Delhi-HC-delhi-high-court-high-court-Income-Tax-Income-Tax-Transfer-Orders-Administrative-Convenience-Coordinated-Investigation-taxscan.jpg "Delhi HC Set Aside Income Tax Transfer Orders Passed for Mere Administrative Convenience & Coordinated Investigation: Mandates Speaking Order with Proper Reasons & DIN [Read Order]")
Customs Commissioner Not Properly Addressed Petitioner’s Request for Crucial Documents: Delhi High Court Allows Review Petition [Read Order]
The High Court of Delhi has allowed a review petition filed by M/S. Sumat Pershad and Sons, on the finding that the Customs Commissioner had not adequately addressed the petitioner’s request for...
Refunded Cess Amount cannot be recovered by revenue Dept as refund was based on Judgement which was overruled: Supreme Court [Read Judgement]
The Two-member Bench of supreme Court recently has held that the refunded cess amount could not be recovered by revenue department as refund was based on judgement which had been overruled. ...
Service Tax component not includible in Gross Receipts for Computing Deemed taxable Income u/s 44BBA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench held that Service tax component not includible in Gross receipts for computing deemed taxable income under Section 44BBA of the Income Tax Act,...
![Service Tax component not includible in Gross Receipts for Computing Deemed taxable Income u/s 44BBA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Gross-Receipts-taxable-Income-ITAT-taxscan.jpeg "Service Tax component not includible in Gross Receipts for Computing Deemed taxable Income u/s 44BBA: ITAT [Read Order]")
No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]
A Division Bench of the High Court of Delhi comprising Justice Manmohan and Justice Manmeet Pritam Singh Arora recently dismissed an appeal by the Income Tax Department, upholding the order of the...
![No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Incriminating-Materials-Delhi-HC-TAXSACN.jpg "No Additions can be made u/s 153A in the absence of Incriminating Materials unearthed during Search if the Assessment is Non-Abated: Delhi HC [Read Order]")
Notice Served at the Previous Registered Address Prior to Recording of Change of Address in RoC is Valid: NCLT [Read Order]
The Delhi bench of National Company Law Tribunal ( NCLT ) has held that notice served at the previous registered address prior to recording of change of address in Registrar of Companies is Valid. ...
![Notice Served at the Previous Registered Address Prior to Recording of Change of Address in RoC is Valid: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Notice-Served-Previous-Registered-Address-Prior-Recording-Change-of-Address-RoC-NCLT-Taxscan.jpg "Notice Served at the Previous Registered Address Prior to Recording of Change of Address in RoC is Valid: NCLT [Read Order]")
![Relief to Flemingo Travel Retail Limited: ITAT quashes Penalty of Rs.2.26 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/Flemingo-Travel-ITAT-Penalty-Taxscan.jpg "Relief to Flemingo Travel Retail Limited: ITAT quashes Penalty of Rs.2.26 Cr [Read Order]")