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Order passed without implementing direction of DRP is void-ab-initio: ITAT Delhi

ITAT Delhi held that AO is bound to follow the directions of DRP. Accordingly, final assessment order passed by AO without implementing direction of DRP makes the assessment order void-ab-initio.

Indirect Tax Cases Quarterly Digest : 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...

Agra Portfolio Pvt. Ltd. vs Pr. Commissioner Of Income Tax - 1, & Anr. on 4 April, 2024

ITAT Cases Quarterly Digest 2024

S. 54F Exemption Not Available On Property Predominantly Being Used For Religious Purposes: ITAT Case Title: Asstt. CIT Versus Iqbal Ali Khan The Hyderabad Bench of Income Tax Appellate...

Madras High Court Monthly Digest: March 2024

Citations: 2024 LiveLaw (Mad) 91 To 2024 LiveLaw (Mad) 142NOMINAL INDEX J Sheena v. TNPSC, 2024 LiveLaw (Mad) 91 M/s.Indralok Hotel Pvt. Ltd. versus The Greater Chennai Corporation, 2024...

Delhi High Court Quashes Initiation Of Section 153C Assessment Proceedings Falling Beyond Maximum 10 Years Block Period

The Delhi High Court has quashed the initiation of assessment proceedings under Section 153C of the Income Tax Act, which was falling beyond the maximum 10-year block period.The bench of Justice...

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...

Leasehold Interest In Land Is An Asset Of Company And Is Capable Of Valuation: Jammu & Kashmir High Court

The Jammu & Kashmir High Court has held that leasehold interest in the land is an asset of the company and is capable of valuation.The bench of Justice Tashi Rabstan and Justice Puneet Gupta has...

Anindita Sengupta vs Assistant Commissioner Of Income Tax, ... on 1 April, 2024

Param Enterprises Pvt. Ltd vs The State Of Bihar on 1 April, 2024