Himachal Pradesh HC quashes a GST notice for failing to link alleged ITC violations with specific acts of fraud or suppression.
Read Full ArticleAndhra Pradesh High Court strikes down Section 147A of the Income Tax Act as unconstitutional, ruling reassessment must follow the faceless mechanism.
Delhi High Court quashes a Section 148 reassessment notice, holding that reopening an assessment on a transaction already examined during scrutiny amounts to an impermissible change of opinion.
Delhi High Court holds that taxing the same income twice constitutes genuine hardship under Section 119(2)(b), allowing Sojitz Asia to file a revised return for AY 2016-17 after six years.
Delhi High Court directs refund of over ₹53 crore to Vodafone Idea, holding that Form 26B cannot be insisted upon for refunds arising from assessment or appellate orders.
Understand the taxation of Virtual Digital Assets under the Income Tax Act, 1961, covering crypto gains, business income, gifts, and key judicial rulings.
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