The Court ruled that a fresh demand under Section 73 cannot be raised when the taxpayer’s explanation under Section 61(2) was already accepted. The decision sets aside the SCN and order issued on the ...

Court allowed bail to a businessman accused of claiming input tax credit through shell companies, citing completed investigation and documentary evidence. Bail conditions include appearing at trial ...

Court dismissed a writ petition challenging GST registration cancellation, noting the petitioner’s failure to file statutory remedies within prescribed ...

Court held that an appeal must be filed before Tribunal within notified window and directed a 10% penalty pre-deposit. It ruled that earlier tax-related deposits cannot be adjusted, and protected ...

HC quashed an appellate order rejecting a GST appeal as time-barred, holding appeal was filed within limitation because order was communicated late due to a portal ...

The court quashed a GST cancellation order issued without proper notice or reasons, emphasizing natural justice and the petitioner’s right to business under Article ...

Explains how timing, family LRS limits, and NRO remittances can legally prevent the 20% TCS on foreign transfers. Highlights compliant methods clarified under the tax ...

Explains when co-operative societies providing credit to members can claim full deductions under section 80P(2)(a)(i) despite ...

ITAT Chandigarh held that a Section 148 notice issued by the Jurisdictional AO instead of Faceless AO violated statutory provisions, quashing the assessment for AY ...

The tribunal ruled that Section 54 benefits apply to property purchased abroad before AY 2015-16, reversing the prior disallowance. Cash deposits in bank accounts without business entries cannot be ...

Tribunal reviewed onion cultivation expenses claimed at 21% of gross receipts and found CIT(A)’s 35% estimate excessive. Net agricultural income accepted at Rs.67.12 lakh, partly allowing the ...

ITAT restored penalties under Sections 271AAC and 270A after noting CIT(A) dismissed appeal without hearing assessee. Case highlights necessity of providing a fair opportunity before imposing ...