The Tribunal examined whether purchases could be treated as bogus solely on investigation inputs. It held that without ...

ITAT Delhi ruled that granting a common approval for several assessment years violates statutory safeguards. Search ...

The Tribunal held that a reassessment notice issued years after the assessee’s death is a legal nullity. Such proceedings are void even if the department was not informed about the ...

The government has notified income-tax exemption for specified welfare-related receipts, subject to strict non-commercial and compliance ...

The dispute arose from the levy of customs duty and Agricultural Infrastructure Development Cess (AIDC) on imports of crude soyabean oil under the Tariff Rate Quota (TRQ) regime. The petitioners ...

The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot be validly ...

The High Court held that a service provider engaged in export of services was not an intermediary and quashed rejection of ...

The Court quashed a confirmed GST demand after noting that the taxpayer had not replied on merits to the show cause notice.

Mumbai ITAT held that additions cannot be sustained merely due to Form 26AS mismatches. The Assessing Officer must verify whether income was already taxed to avoid double ...

The government has officially notified Bhogapuram for unloading imports and loading exports, expanding authorised customs locations under the Customs ...

Applying settled law, the Tribunal held that penalties imposed after expiry of the limitation period are void. Both loan and repayment penalties were deleted across multiple ...

Mumbai ITAT held that unexplained bank credits are fully taxable under Section 68 when beneficiaries of accommodation entries are not identified. Mere claim of acting as an entry operator does not ...