ITAT Kolkata deleted a Rs.7.11 crore addition under Section 68, ruling that an assessee’s comprehensive documentary evidence (PAN, bank statements) cannot be dismissed merely because subscribers failed to appear for summons. The onus shifted back to the Revenue.
Explore the victimology of acid attacks, covering the physical and psychological trauma, India’s strict legal framework (BNS, BNSS), mandated compensation, and essential survivor rehabilitation.
A summary of victimology, covering key theories, legal provisions (CrPC/BNSS), compensation schemes (NALSA/CVCF), support systems (OSCs), and the role of AI in aiding victims in India.
Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling Service.
GSTAT ruled 18% interest on GST anti-profiteering amounts applies prospectively from April 1, 2020, upholding that it cannot be imposed for profiteering prior to amendment date.
Calcutta High Court admits plea challenging GST adjudication order and validity of CBIC notifications extending limitation period under Section 168A of the CGST Act.
Article urges a nationwide prohibition of polygamy across all religions, arguing that its continuation fosters gender inequality, fuels conversions, and contributes to population growth and poverty.
ROC Mumbai imposes penalty on Hexaware Technologies and officers for late filing of Form MR-2 for appointment of non-resident whole-time director under Section 450 of Companies Act.
Delhi High Court held that bail application in GST fraudulent Input Tax Credit [ITC] matter is allowed since entire evidence has already been collected and there is little likelihood of tampering with evidence.
ITAT Pune reaffirmed that 15% accumulation permitted under Section 11(1)(a) must be computed on gross receipts. Revenue’s argument restricting it to surplus was rejected, relying on consistent rulings of Supreme Court and High Courts.
