Held that merely because of non-participation of the assessment proceedings, the valuable right of the petitioner would not be deprived of to prosecute a case under Section 264. Accordingly, orders ...

The Tribunal therefore, has rightly affirmed the conclusion arrived at by CIT(Appeals) in deleting the tax demand relatable to difference between 20% and the actual tax rate on which tax was deducted ...

ITAT Delhi held that addition under section 68 of the Income Tax Act cannot be sustained as assessee has proved the source of funds for purchase of land made in earlier assessment year. Accordingly, ...

Kerala High Court held that import of decalcified fish scale is eligible for the benefit of advance authorization scheme. Thus, benefit of advance authorization cannot be denied by the ...

Gauhati High Court held that order cancelling GST registration without providing reasons for cancellation of the same is a non-speaking order. Accordingly, order is liable to be set aside and ...

The J&K&L High Court affirmed the deportation order for a Pakistani couple residing in Srinagar since 1988, citing voluntary acquisition of foreign ...

SEBI proposes amendments to InvIT and REIT Regulations to enhance ease of doing business, including clearer 'public' definitions and aligned reporting ...

ITAT Raipur held that addition of commission @1% on bogus sales transacted upheld as no plausible explanation provided by the ...

CESTAT Chennai held that royalty payment not connected with the condition of sale is not includible in the assessable value. Hence, invocation of rule 10(1)(c) of the Customs Valuation Rules, 2007 not ...

NCLAT Delhi held that restoration application rightly dismissed as personal guarantor was trying to abuse the process of law by misusing the moratorium available to him under section 96 of the ...

Calcutta High Court set aside a GST order in Snehashis Dutta vs. Union of India, citing an ignored reply. Case remanded for re-adjudication, considering the petitioner's ...

Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn't effective if unresponded to, mandating other service ...