ITAT Kolkata held that addition towards unexplained money under section 69A of the Income Tax Act cannot be sustained since the cash deposit is already added while filing the return of income under ...

Bombay High Court held that combine reading of section 56 and 54(1) of the CGST Act states that interest @9% is payable when amount is not refunded within 60 days from the date of the order passed by ...

Madras High Court held that matter is to be remitted back for fresh orders on merits in view of non-filing of reply and non-attending personal hearing since petitioner has already deposited entire ...

The Supreme Court of India rules that financial hardship is not a valid ground to waive or reduce the mandatory pre-deposit for filing an ...