High Court Quashes Tax Notice Citing ‘Clean Slate’ Principle under IBC, 2016
In a recent judgment, the Delhi High Court[1] emphasised and reiterated the ‘clean slate’ princ…
In a recent judgment, the Delhi High Court[1] emphasised and reiterated the ‘clean slate’ princ…
In a recent judgment[1], the Kerala High Court clarified that the authorization provided by a Joint …
In a recent judgment[1], a Division Bench of the Supreme Court engaged in depth with the scope, mean…
In a recent judgment[1], the Delhi High Court ordered the Revenue Department to refund Integrated Go…
Allahabad High Court recently allowed a writ petition[1] and quashed a letter issued by the Adv…
In a recent order[1], NLCT Mumbai has ruled that the time bound process of Insolvency and Bankruptcy…
In a recent judgment[1], the Supreme Court set aside demand notices for advertisement tax issued by …
In a recent case[1], the Allahabad High Court has reiterated an essential condition to invoke Sectio…
Gujarat Appellate Authority for Advance Ruling (‘Gujarat AAAR’) in a recent ruling[1] has concl…
In a recent judgment[1], the Calcutta High Court set aside the order of the Revenue Department where…
In a recent judgment[1], the Kerala High Court has aligned with an emerging jurisprudence wherein th…
The Andhra Pradesh High Court in a recent judgment[1] set aside the showcause notice (‘SCN’) is…
This post is an attempt to understand the Orissa High Court’s judgment in Safari Retreats …
In a recent judgment[1], the Bombay High Court ordered the Revenue Department to return the tax depo…
The Delhi High Court in a recent order[1] followed the Gujarat High Court’s judgment in M/…
Gujarat High Court has in a recent judgment[1] quashed a showcause notice (‘SCN’) and the subse…
The Bombay High Court in a recent judgment[1] quashed a notice issued to the assessee under Sec…
Supreme Court in a recent judgment[1] has interpreted two provisions of IT Act, 1961 – Section …
In a recent ruling[1], Karnataka Authority for Advance Ruling (‘AAR’) made an interesting pronouncem…
In a recent judgment[1], the Bombay High Court allowed the taxpayer to claim benefit of Direct Tax V…
The aim of this blog is to discuss developments in Indian tax law and policy. I try to cover three major categories of tax law and policy: direct tax, indirect tax, and constitutional aspects of tax.