Indirect Tax Cases Monthly Round Up: March 2024

Supreme Court Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court Case Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi (Import) Citation : 2024 LiveLaw (SC) 239 Recently, the Supreme Court held that under the Customs Act, the...

Direct Tax Cases Monthly Round Up: March 2024

Delhi High Court Revisional Jurisdiction Can't Be Invoked For Inadequacy Of Enquiry By AO: Delhi High Court Case Title: PCIT Versus M/S Clix Finance India Pvt. Ltd. The Delhi High Court has held that the inadequacy of the inquiry by the AO with respect to certain claims would not in itself be a reason to invoke the powers enshrined in Section 263 of the Income...

ITAT Cases Monthly Round-Up: March 2024

Filing Return By Due Date U/s 139 Is Mandatory For Political Party To Claim Exemption U/s 13A: Delhi ITAT Refuses To Stay Recovery Against Congress Party Case Title: Indian National Congress Verses Deputy Commissioner of Income Tax While holding the argument that an assessee is entitled to a stay on the recovery proceedings on payment of 20% of the demand during the pendency...

CESTAT Cases Monthly Round-Up: March 2024

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS,...

Jammu and Kashmir and Ladakh High Court Monthly Digest: March 2024

Nominal Index:Neelam Sharma Vs Ashok Kumar 2024 LiveLaw (JKL) 31Principal Commissioner of Income Tax Versus Dr. Karan Singh 2024 LiveLaw (JKL) 32Choudhary Piara Singh Vs Kuldeep Singh 2024 LiveLaw (JKL) 33UT of J&K Vs Ram Rattan 2024 LiveLaw (JKL) 34Simranjeet Singh Vs Union Of India 2024 LiveLaw (JKL) 35Gulab Singh Vs Kuldeep Singh 2024 LiveLaw (JKL) 36Jehangir Ahmad Mir Vs UT of...

Monthly Digest Of IBC Cases: March 2024

Supreme Court IBC | Resolution Plan Approved By CoC Can't Be Withdrawn or Modified By Resolution Applicant: Supreme Court Case Title: Deccan Value Investors L.P. & Anr. Versus Dinkar Venkatasubramanian & Anr. Citation: 2024 LiveLaw (SC) 265 The Supreme Court has reiterated that once a resolution plan is approved by the Committee of Creditors (“CoC”) then...

Arbitration Monthly Round-Up -March 2024

Supreme Court Court May Refuse To Appoint Arbitral Tribunal If S.11(6) Petition Is Barred By Limitation Or Claim Is Ex-Facie Time Barred : Supreme Court Case Title: M/s Arif Azim Co. Ltd. Versus M/s Aptech Ltd., ARBITRATION PETITION NO. 29 OF 2023 In a recent ruling, the Supreme Court held that the Limitation Act, 1963 is applicable to proceedings for appointment of arbitrator...

Calcutta High Court Monthly Digest: March 2024 [Citations 60-78]

NOMINAL INDEXJanak Ram v State 2024 LiveLaw (Cal) 60SRMB Srijan Limited v Great Eastern Energy Corporation Limited 2024 LiveLaw (Cal) 61 ENFORCEMENT DIRECTORATE, KOLKATA ZONAL OFFICE I v STATE OF WEST BENGAL AND ORS 2024 LiveLaw (Cal) 62 Arpita Chowdhury v. Nabadwip Municipality & Anr 2024 LiveLaw (Cal) 63 Monoyara Begum v Union of India 2024 LiveLaw (Cal) 64Proactive Ship...

Delhi High Court Monthly Digest: March 2024 [Citations 239 - 384]

Citations 2024 LiveLaw (Del) 239 to 2024 LiveLaw (Del) 384NOMINAL INDEXCENTRAL PUBLIC INFORMATION OFFICER v. KAILASH CHANDRA MOONDRA 2024 LiveLaw (Del) 240Indian Highways Management Company Ltd. vs Prakash Asphaltings and Toll Highways (India) Pvt. Ltd. 2024 LiveLaw (Del) 241RESHMA v. THE COMMISSIONER OF POLICE 2024 LiveLaw (Del) 242X v. Y 2024 LiveLaw (Del) 243The Executive Engineer & Ors...

Direct Tax Cases Weekly Round-Up: 24 To 30 March 2024

Delhi High Court Addition Solely Based On Photocopy Of Sale Agreement Is Completely Unjustifiable: Delhi High Court Case Title: PCIT Versus Rashmi Rajiv Mehta The Delhi High Court has held that an addition solely based on a photocopy of the sale agreement is completely unwarranted and unjustifiable. ITAT CIT(A) Not Empowered To Dismiss An Appeal On Account Of...

Allahabad High Court Monthly Digest: February 2024

NOMINAL INDEX Nikita @ Najrana And Another vs. State Of Up And 3 Others 2024 LiveLaw (AB) 66 M/S Sahbhav Engineering Ltd. Ahmadabad Thru. Authorised Representative Mr. Pramod Dave vs. U.P. State Micro Small And Medium Enterprises Facilitation Council Kanpur Thru. Chairman And Others 2024 LiveLaw (AB) 67 M/S Neelkanth Construction vs. Union Of India And 3 Others 2024 LiveLaw (AB)...

Jammu & Kashmir And Ladakh High Court Monthly Digest: February 2024

Nominal Index:Sahil Gupta Vs UT of J&K 2024 LiveLaw (JKL) 1Abdul Rahim Ganai V/s State of JK and others (SRTC) 2024 LiveLaw (JKL) 2Waqas Riyaz Khan Vs UT of J&K 2024 LiveLaw (JKL) 3MOHAMMAD BIN SHORA Vs. UNION OF INDIA AND ANOTHER 2024 LiveLaw (JK) 4Pritam Chand alias Pritam Singh Vs Dr. Kamal Saini 2024 LiveLaw (JKL) 5Haja @ Hajira Bano Vs Gh. Mohammad Ahangar 2024 LiveLaw (JKL)...