The High Court quashed the adjudication order after finding that the authority failed to consider uncontroverted submissions on valid tax invoices and GSTR filings, directing fresh ...
The Bombay High Court permitted videography of statements and allowed an advocate to sit at a visible but not audible distance during a Section 70 CGST inquiry. The relief was granted considering the ...
The High Court held that failure to conduct mandatory pre-show cause consultation rendered the tax proceedings unsustainable, and remanded the matter to CESTAT for fresh decision on ...
ITAT held that scrap trading does not follow a fixed sales pattern and income declared under Section 44AD cannot be rejected on suspicion. Addition under Section 68 was ...
The Supreme Court held that appeals involving tax below the prescribed monetary threshold should not be pursued. The question of limitation in reassessment was left open for future ...
The Tribunal remanded the reassessment after the assessee sought another opportunity to explain the source of investment. The addition was set aside subject to payment of costs and fresh adjudication ...
The Supreme Court found no overlapping between the criminal investigation and the States administrative probe. The writ petition seeking restraint was ...
NCLAT held that debt acknowledgment in principal borrower’s balance sheet extends limitation against corporate guarantor under Section 18. Dismissal on limitation was set ...
ITAT Order Set Aside for Granting Section 12A Registration Without Evidence of Charitable Activities
The High Court held that registration under Section 12A cannot be granted based solely on oral submissions without documentary proof. The matter was remanded for fresh consideration with liberty to ...
The Tribunal held that Customs cannot reject a higher transaction value to redetermine a lower value for imposing anti-dumping duty. Rule 12 does not authorize downward revision merely to levy ...
The sharp reduction in RoDTEP rates under Notification No. 60/2025-26 directly impacts exporter margins and ERP accruals. Finance teams must update systems, reassess pricing, and protect profitability ...
The Tribunal held that redevelopment involved transfer of the entire immovable property, entitling the assessee to indexed cost on the full asset. Restricting indexation to 22.5% land share was ruled ...
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