The Kerala High Court held that delay condonation applications under Section 119(2)(b) must comply with the revised five-year limitation prescribed by CBDT circulars. The Court ruled that authorities ...

The Delhi High Court held that material recovered during a search can validly form the basis of reassessment proceedings even if the search is later alleged to be illegal. The Court ruled that ...

ITAT Delhi held that an appeal dismissed ex-parte by NFAC should still be decided on merits under Section 250 of the Income Tax Act. The Tribunal restored the matter for fresh adjudication after ...

Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violated statutory requirements. The Court restored the matter and granted ...

The ITAT Ahmedabad held that reassessment under Section 147 was invalid because the Assessing Officer reopened the case for fictitious loan entries but made additions for alleged bogus LTCG from penny ...

CESTAT Chennai held that an exporter cannot be taxed under reverse charge for foreign bank charges deducted from export ...

CESTAT Mumbai held that a mere demand notice cannot replace the statutory show cause notice required under Section 28 of the Customs Act. The Tribunal ruled that recovery proceedings initiated without ...

The Calcutta High Court held that a dispute arising from a conveyance relating to office premises satisfied the definition of a commercial dispute under the Commercial Courts Act, ...

CESTAT Mumbai upheld demand, interest, and penalty for failure to reverse SAD Cenvat credit on imported inputs transferred between units. The Tribunal held that extended limitation was valid due to ...

Explore key governance and compliance gaps uncovered during IPO due diligence, including POSH, filings, capital structure and ...

The Tribunal held that two sale deeds represented the same transaction because one was merely an amendment correcting a survey number error. It directed deletion of the duplicate addition made by the ...

ITAT Delhi held that penalty proceedings under Section 271(1)(c) should not be decided before disposal of the related quantum appeal. The matter was restored to the CIT(A) for fresh ...