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Capital Asset Definition & Exclusions Under Section 2(22) — Full Analysis with Case Laws
Capital Asset Definition & Exclusions
Under Section 2(22) — Full Analysis with Case LawsSection AnalysisSection 2(22) of the Income-tax Act, 2025 defines
"capital asset" broadly as property of any kind held by an...
What Constitutes "Transfer" Under Capital Gains — Section Analysis with Landmark Case Laws
What Constitutes "Transfer" Under
Capital Gains — Section Analysis with Landmark Case Laws Section Analysis"Transfer," in relation to a capital asset, is
defined expansively — a legacy of Section 2(47) o...
Section 67 of the Income-tax Act 2025 — The Charging Section for Capital Gains (Complete Analysis with Case Laws)
Section 67 of the Income-tax Act 2025 — The
Charging Section for Capital Gains (Complete Analysis with Case Laws)Section AnalysisSection 67 of the Income-tax Act, 2025 is the charging
provision for capital gains — ...
P. Rajesh Kumar vs State of Telangana & Others – Telangana High Court Directs Authorities Not to Interfere with Licensed Tobacco Business During Operation of Supreme Court Stay on Telangana Tobacco Prohibition Notification No. 501/FSS-1/2022 | Article 226 of the Constitution of India
Facts of the CaseThe petitioner, P. Rajesh Kumar, was carrying on a
lawful business dealing in tobacco products under a valid licence and GST
registration, while regularly paying applicable GST and taxes. Despite the
...
Marson Cheriyan vs Assistant Commissioner of State Tax & Others – Kerala High Court Applies Supreme Court's Filco Trade Centre Judgment Allowing Fresh Opportunity to Claim GST Transitional Credit through TRAN-1 & TRAN-2 | Section 140 of the CGST Act, 2017
Facts of the CaseThe petitioner approached the Kerala High Court seeking
relief regarding the availment of GST Transitional Credit while
migrating from the earlier indirect tax regime to the Goods and Services Tax
(GS...
M/s. [Petitioner] vs State Tax Authorities, Uttarakhand – Uttarakhand High Court Permits Fresh Application for GST Registration Revocation After Holding Appeal Before Commissioner Not Maintainable Under Section 107 of the Uttarakhand GST Act, 2017 | Sections 30 & 107 of the CGST/UGST Act
Facts of the CaseThe petitioner approached the Uttarakhand High Court
challenging the order dated 16.10.2020 cancelling the GST registration.
The petitioner expressed willingness to discharge the outstanding GST liabil...
Radhe Associates Through Partner Kirtibhai Dahyabhai Patel vs Central Board of Indirect Taxes and Customs (CBIC) – Gujarat High Court Directs Processing of GST Refund as Within Limitation After Exclusion of COVID-19 Period under Sections 54 & 168A of the CGST Act, 2017
Facts of the CaseThe petitioner, Radhe Associates, filed a Special Civil
Application before the Gujarat High Court challenging the order dated 25.11.2021,
whereby the GST authorities rejected its refund application und...
Pooja Dehy Foods Pvt. Ltd. vs Union of India – Gujarat High Court Directs GST Refund with Statutory Interest; Refund Application Held Within Limitation Due to Notification No. 13/2022-Central Tax | Sections 54 & 168A of the CGST Act, 2017
Facts of the CaseThe petitioners filed applications seeking refund of CGST in
Form GST RFD-01A. The Assistant Commissioner, CGST, Division-II, Bhavnagar
rejected the refund applications on the ground that they had been...
Shantanu Agarwal vs State of Uttarakhand & Others: Uttarakhand High Court Upholds Interim Maintenance Under Section 125 CrPC; Family Court's Assessment of Husband's Financial Capacity Sustained
Facts of the CaseThe respondent-wife instituted proceedings under Section
125 CrPC seeking maintenance for herself and her minor son on the ground
that after marriage she was subjected to cruelty and harassment on acco...
Joseph M. George vs State of Kerala & Thomas Maani Kalappurayil – Kerala High Court Declines to Quash Criminal Proceedings under Sections 406 & 420 IPC, Holds Disputed Questions Regarding Dishonest Intention Must Be Decided During Trial
Facts of the CaseThe petitioner, Joseph M. George, approached the Kerala High
Court seeking quashing of criminal proceedings pending against him in C.C.
No.178/2019 before the Judicial First Class Magistrate Court, Tal...