Judgements and Orders, Supreme Court and High courts of India

In M/s Mahavir Enterprise v. State of Gujarat [R/Special Civil Application No. 9586 of 2020 dated August 19, 2021], the Hon’ble High Court of Gujarat in its order has directed Assistant Commissioner of Sales Tax ('the Respondent No. 4') to lift the p

In Aswathanarayana & Eswara v. Deputy Commissioner of Income-tax, Circle-I, Chennai [ Tax Case Appeal No. 409 of 2009 dated March 30, 2021], Aswathanarayana&Eswara('the Appellant') has filed the current appeal challenging the Order No. No. 550/Mds/20

In re The Varachha Co Op Bank Ltd [Advance Ruling No. GUJ/GAAR/R/37/2021 dated July 30, 2021], M/s. The Varachha Co Op Bank Ltd ('the Applicant') having undertaken construction of their New Administrative Office has sought an Advance Ruling on applic

In M/s. Sony India (P) Ltd. v. Union of India [Writ petition no. 4793 of 2021 dated August 12, 2021] the Hon’ble Telangana High Court directed the Custom Commissioner to amend the Bill of Entry ('BOE') so as to enable the Importer to claim refund of

In Re Union of India vs Vishnu Aroma Pouching (P.) Ltd. [SLP (Civil) DIARY NO(S). 1434/2021 decided on June 29, 2021] the Hon’ble Supreme Court dismissed the Special Leave Petition by looking to the period of delay and the casual manner in which the

In M/s. Wago Private Limited, [Advance Ruling No. GUJ/GAAR/R/33/2021dated July 30, 2021], M/s. Wago Private Limited ('the Applicant') in process of establishing new factory has sought an Advance Ruling on applicability of Input Tax Credit ('ITC') on

The Hon'ble High Court of Tripura in Re: Sahil Enterprises v. Union of India [WP(C) NO. 531 Of 2021 dated August 09, 2021] issued notice for the limited purpose of removing attachment of Input Tax Credit ('ITC') ledger of assessee.

The petitioner has challenged the validity of the notification numbers 20/2021 and 38/2021.

Aforesaid cross-appeals for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income-Tax (Appeals)-28.

These are appeals by the Revenue against respective orders of learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)] for aforesaid assessment years. Since issues are common and connected they are being disposed of by this common order