Judgements and Orders, Supreme Court and High courts of India

The AAR Gujarat in the matter of M/S. Enpay Transformer Components India Private Limited [Advance Ruling No. GUJ/GAAR/R/01/2021, dated January 20, 2021] has held that Indian company is liable to pay GST on reverse charge basis for amount paid as inte

These two revenue’s appeals ITA 525/H/19, ITA 526/Hyd/19 and assessee’s Cross Objection Nos. 20 & 21/H/19 therein for AY 2007-08 and 2008-09 arise against the CIT(A)-10, Hyderabad’s separate orders dated  11.01.2019 and 10.01.2019 passed in case nos.

This assessee’s appeal for AY.2013-14 arises against the CIT(A)-6, Hyderabad’s order dt.01-08-2019 in appeal No.10079/2018-19/B3/CIT(A)-6, involving proceedings u/s.143(3) r.w.s.92CA(3) of the Income Tax Act, 1961 [in short,‘the Act’].

This assessee’s appeal for AY.2012-13 arises from the CIT(A)-4, Hyderabad’s order dated 08-11-2016 passed in case No.0225 / 12-13 / ITO, Wd.16(2) / CIT(A)-4 / Hyd / 16-17, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short,‘the Act’].Cas

This appeal filed by the assessee is directed against CIT(A) – 3, Hyderabad’s order dated 14/10/2019 for AY 2016-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act” on the following grounds:

This is Revenue’s appeal for the A.Y 2009-10 against the order of the CIT (A)-2, Guntur, dated 31.10.2019.

This appeal filed by the assessee is directed against CIT(A) – 5, Hyderabad’s order, dated 16/12/2019 for AY 2016-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

This appeal filed by the assessee is directed against CIT(A), Kurnool’s order dated 23/12/2019 for AY 2016-17 involving proceedings u/s 143(3) of the Income Tax Act,1961 ; in short “the Act” on the following grounds:

The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P.  No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Services Act, 2017 ('the IGST Act') is ultra vires of Articles 14,

The Hon’ble High Court, Madras in Mohammed Haroon Shaik Mohammed v. the Additional Commissioner of Customs [WP (MD) Nos. 3917 & 3918 of 2020 and WMP (MD) No. 5459 of 2021 decided on April 26, 2020] held that the assessable person cannot be denied acc