Judgement

Tribunal holds that lease rent, hire charges and maintenance receipts from an IT Park with integrated facilities constitute business income

IT Park Leasing with Integrated Services Is Business Income, Not House Property Income: ITAT

Orders

Since the company failed to file Form No. SH-7, despite an increase in its authorised capital, the ROC imposed a penalty of Rs 2,80,500 on the company and Rs 1,00,000 on its director.

ROC Chennai Imposes Penalty on Company for Non-Filing of Form SH-7

Refund of tax collected under unconstitutional levy must carry interest from date of deposit, rules High Court

Big GST Refund Relief: Orissa HC Orders Interest on IGST from Date of Deposit

ITAT rules that insolvency or liquidation under IBC bars tax recovery but not assessment or appellate proceedings under the Income-tax Act

IBC Moratorium No Shield: ITAT Says Tax Assessment Can Continue

Revision under Section 23 cannot be used to reopen issues already examined in detail by the Assessing Officer,

No Revision Where AO Examined Issues in Detail Under Black Money Act: ITAT

The High Court sets aside retrospective GST registration cancellation, holding that a vague show cause notice violates principles of natural justice.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

IT Park Leasing with Integrated Services Is Business Income, Not House Property Income: ITAT

ROC Chennai Imposes Penalty on Company for Non-Filing of Form SH-7

Big GST Refund Relief: Orissa HC Orders Interest on IGST from Date of Deposit

IBC Moratorium No Shield: ITAT Says Tax Assessment Can Continue

No Revision Where AO Examined Issues in Detail Under Black Money Act: ITAT

High Court Slams GST Dept for Vague SCN, Restores Registration