The Tribunal held that a reassessment notice issued to a company already struck off from the ROC is invalid. Since the entity ...

The Tribunal held that documented WhatsApp communications established counsel’s negligence and the assessee’s due diligence, justifying condonation of delay. The matter was restored for fresh ...

The Court declined bail after finding prima facie material showing active involvement in an alleged illegal coal levy network ...

The High Court quashed denial of ITC for FY 2019–20 made under Section 16(4). Authorities were directed to reconsider the ...

The Court held that assessment orders under Section 62 stand deemed withdrawn where returns and dues are filed within ...

The Court examined whether payments for live sports telecast amount to royalty. It ruled that without recording or re-telecast rights, live feed payments lack enduring benefit and are not taxable as ...

The Tribunal ruled that denying Section 80P deduction is unjustified when the underlying interest income itself does not exist. Notional income cannot defeat statutory ...

This ruling clarifies that repayment of loan with interest, coupled with documentary proof, negates allegations of unexplained cash credit. Mere suspicion without defects in evidence cannot sustain an ...

Relying on Supreme Court precedent, the Tribunal held that the IBC has overriding effect over the Income-tax Act. The decision confirms that tax appeals cannot survive once insolvency proceedings are ...

The Tribunal ruled that purchases cannot be treated as bogus merely because suppliers did not reply to Section 133(6) notices. When books are audited, evidence is produced, and sales are accepted, ...

The ruling clarifies that investigation of corruption offences is not reserved exclusively for the CBI. State police agencies may proceed under the PC Act if statutory rank requirements are ...

Applying judicial relief on Section 115BBE, the remaining tax demand fell below the prescribed threshold. The ruling reiterates that revenue appeals must be dismissed when tax effect is below CBDT ...