HC directs dept to refund GST paid under wrong head by petitioner
SBI Cards & Payment Services Limited Vs Union of India (Punjab & Haryana High Court) dated 08/10/2021
Section 148 reassessment based on mere change of opinion is invalid
Jagannath Promoters & Builders Vs DCIT (Orissa High Court) dated 26/10/2021
Capital subsidy liable to be excluded from computation of book profit
Sunrise Biscuit Co. Pvt. Ltd. Vs ITO (ITAT Gauhati) dated 28/10/2021
No bail to person alleged of fraudulently inducing people to invest in Crypto Currency Chit Fund
Grant of bail was refused as applicant did not return the amounts due to the complainants and there was a breach of trust and faith and was against the national economy and national interest, whereby a large number of innocent investors had been duped of their hard-earned money.
Umesh Verma Vs State (Delhi High Court) dated 26/10/2021
Judgment cannot be given based on evidence recorded in other trial despite same offence
A.T. Mydeen and Another Vs Assistant Commissioner, Customs Department (Supreme Court of India) dated 29/10/2021
There Cannot Be Total Ban on Firecrackers : SC
Goutam Roy And Anr. Vs State of West Bengal & Ors. (Supreme Court of India) dated 01/11/2021
Regards
Bipul Kumar
Business So Simple 