Kerala High Court clarified that proceedings under Section 73 apply only where tax is unpaid, short-paid, or wrongly availed. Since the taxpayer only adjusted ITC under the wrong head without causing ...

ITAT Chennai remanded a Section 69A unexplained cash deposit addition back to the AO. The assessee is permitted to submit new evidence, including bank statements, for fresh consideration of the ...

Businesses with monthly B2B output tax liability below ₹2.5 lakh can now benefit from instant approval within three days under the Simplified GST Registration Scheme starting November ...

Tribunal held that sale proceeds of fixtures sold with a flat could not be taxed separately under income from other sources and quashed the CIT’s Section 263 ...

The Tribunal held that expenses incurred to make a newly purchased house habitable up to the date of occupation are eligible for Section 54 exemption, subject to ...

ITAT Pune annulled reassessment proceedings, holding that approval by PCIT instead of PCCIT for notices issued after three years was contrary to Section ...

ITAT Mumbai held that PCIT had no jurisdiction to invoke Section 263 on issues beyond scope of limited scrutiny, setting aside revision order as ...

The Madras High Court dismissed a writ petition, confirming the Appellate Authority's rejection of an appeal against GST registration cancellation due to a statutory limitation period being exceeded ...

ITAT Dehradun accepted ₹15 lakh from poplar tree sales as explained income and ruled that Section 115BBE applies prospectively from 1 April 2017. Tribunal granted partial relief, deleting major ...

Observing that the revisional authority failed to properly assess the taxpayer’s material in the ₹3.6 crore case, the High Court directed a fresh decision after full ...

SC reaffirmed that disqualification of bids must strictly follow tender terms, holding that Mandi Parishad acted beyond its powers by rejecting a technical bid based on an unstated requirement for ...

CESTAT Mumbai ruled that payments received by players for playing cricket are not taxable under Business Support Service, upholding the Commissioner’s decision that only promotional income, if any, ...