![Citizenship cannot be determined relying on Definition of Resident under Income Tax Act: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Citizenship-Resident-Income-Tax-Act-Rajasthan-HC-taxscan.jpg "Citizenship cannot be determined relying on Definition of Resident under Income Tax Act: Rajasthan HC [Read Order]")
Citizenship cannot be determined relying on Definition of 'Resident' under Income Tax Act: Rajasthan HC [Read Order]
A division bench of the Rajasthan High Court has held that the definition of the term 'resident' under the Income Tax Act, 1961 isdesigned for...
![Grant of Interest under Arbitral Award for Delayed Payment of Consideration: Bombay HC holds Recipient of Service situated in Taxable Territory bear Liability of GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-Payment-Bombay-HC-Service-Taxable-GST-taxscan.jpeg "Grant of Interest under Arbitral Award for Delayed Payment of Consideration: Bombay HC holds Recipient of Service situated in Taxable Territory bear Liability of GST [Read Order]")
![GST: Non-Communication of Mismatch with Details by Supplier and Dealer is a Mere Technical Breach, Notice cannot be Quashed, rules Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-Non-Communication-Mere-Technical-Breach-Notice-Madras-HC-taxscan.jpeg "GST: Non-Communication of Mismatch with Details by Supplier and Dealer is a Mere Technical Breach, Notice cannot be Quashed, rules Madras HC [Read Order]")
![Proceedings u/s 135(1)(a) of Customs Act cant be initiated against Value of Goods less than Rs.1 Cr: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Customs-Act-goods-HC-taxscan.jpeg "Proceedings u/s 135(1)(a) of Customs Act cant be initiated against Value of Goods less than Rs.1 Cr: Delhi HC [Read Order]")
![Delhi HC quashes Income Tax Notice against Schneider Electric [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/IGST-Refund-income-assessment-Delhi-HC-t-Schneider-Electric-Taxscan.jpeg "Delhi HC quashes Income Tax Notice against Schneider Electric [Read Order]")
Relief to Delhi and District Cricket Association: Delhi HC allows Refund of Excess Service Tax with Interest [Read Order]
In a major relief to the Delhi and District Cricket Association, the Delhi High Court has allowed a petition seeking refund of excess service tax along with interest. The department passed an...
![Relief to Delhi and District Cricket Association: Delhi HC allows Refund of Excess Service Tax with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/District-Cricket-Association-Delhi-Hc-Refund-Service-Tax-Interest-taxscan.jpg "Relief to Delhi and District Cricket Association: Delhi HC allows Refund of Excess Service Tax with Interest [Read Order]")
Delhi HC quashes Criminal Charges u/s 132 of Income Tax Act without any Material on Record for Prima Facie Satisfaction [Read Order]
The single bench of Delhi High Court has quashed Criminal Charges u/s 132 of Income Tax Act without any material on record for prima facie satisfaction. The petitioners, Suresh Chand Gupta &...
![Delhi HC quashes Criminal Charges u/s 132 of Income Tax Act without any Material on Record for Prima Facie Satisfaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Return-Income-Tax-Charges-Delhi-High-Court-Criminal-Charges-Income-Tax-Act-Material-Prima-Facie-Satisfaction-taxscan.jpeg "Delhi HC quashes Criminal Charges u/s 132 of Income Tax Act without any Material on Record for Prima Facie Satisfaction [Read Order]")
Petitioner should be provided Adequate Opportunity to put forth defence before initiating Reassessment: Delhi HC [Read Order]
The Delhi High Court bench consisting of Justice Manmohan and Justice Manmeet Pritam Singh Arora held that petitioner should be provided adequate opportunity to put forth defence before initiating...
![Petitioner should be provided Adequate Opportunity to put forth defence before initiating Reassessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Petitioner-adequate-opportunity-reassessment-Delhi-HC-Taxscan.jpg "Petitioner should be provided Adequate Opportunity to put forth defence before initiating Reassessment: Delhi HC [Read Order]")
Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]
A division bench of the Delhi High Court comprising Justice Manmohan and Justice Manmeet Pritam Singh Arorahas quashed a re-assessment order passed under section 148A(d) of the Income Tax Act, 1961...
![Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Great-Haste-Delhi-HC-taxscan.jpeg "Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]")
GST: Meghalaya HC declines Plea to Adjust Overdue Amount with Rest of Installments, Allows Dept to Initiate Recovery Proceedings on Next Default [Read Order]
In a recent order, the division bench of the Meghalaya High Court has declined the plea of the assessee spreading out the overdue amount over the rest of the installments. The petitioner, Jud...
![GST: Meghalaya HC declines Plea to Adjust Overdue Amount with Rest of Installments, Allows Dept to Initiate Recovery Proceedings on Next Default [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/GST-Meghalaya-HC-Installments-Dept-Initiate-Recovery-taxscan.jpeg "GST: Meghalaya HC declines Plea to Adjust Overdue Amount with Rest of Installments, Allows Dept to Initiate Recovery Proceedings on Next Default [Read Order]")
![‘Rusk’ cannot be classified as ‘Bread’, No VAT Exemption: Meghalaya HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Rusk-Bread-VAT-exemption-Meghalaya-HC-taxscan.jpeg "‘Rusk’ cannot be classified as ‘Bread’, No VAT Exemption: Meghalaya HC [Read Order]")
Meghalaya HC quashes Re-Assessment on ground of Non-Consideration of Objection filed by Assessee [Read Order]
The Meghalaya High Court has quashed a re-assessment under section 148(d) of the Income Tax Act, 1961 on the ground that the same was passed without considering the reply filed by an assessee to the...
![Meghalaya HC quashes Re-Assessment on ground of Non-Consideration of Objection filed by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Meghalaya-HC-Re-Assessment-Assessee-taxscan.jpg "Meghalaya HC quashes Re-Assessment on ground of Non-Consideration of Objection filed by Assessee [Read Order]")