The court held that additions for excess stock and cash cannot be sustained when based solely on a survey statement under ...

The court examined whether withholding tax could be imposed solely on the basis of an alleged virtual service permanent ...

The court held that exporters cannot be denied Section 80HHC benefits merely for lack of a consolidated BRC. Consignment-wise ...

The High Court disposed of the writ petition after the constitution of the GST Appellate Tribunal, permitting the taxpayer to ...

Despite deficiencies in documentation, agricultural activity and landholding were undisputed. The Tribunal granted partial relief while sustaining a modest addition. The decision highlights a balanced ...

The Court held that professional legal work does not convert a residential connection into commercial use. The excess demand raised was ordered to be ...

The issue was whether reassessment remains valid when no Section 143(2) notice is issued after a return is filed in response ...

The Tribunal restored the Assessing Officer’s action after finding clear admission of issuing accommodation bills. Commission at 1% was rightly taxed on both bogus purchases and bogus ...

The Tribunal followed binding High Court precedents to hold that reassessment must strictly adhere to the faceless mechanism. Deviation from the mandated procedure invalidated the notice and the ...

NCLT Indore held that Superintendent of CGST is guilty of contempt for non-complying with the direction issued by Adjudicating Authority to refund the amount to Corporate debtor that was recovered ...

The Tribunal held that reopening based solely on Insight Portal inputs without independent application of mind is invalid. Since the reassessment itself failed, the addition of share LTCG as ...

The Tribunal held that reassessment beyond three years is invalid where the alleged escaped income is below ₹50 lakh. A notice issued for a ₹5 lakh donation was declared void ab ...