Allahabad High Court quashed GST orders under Section 74, holding that ITC cannot be denied when purchases were made from a registered dealer whose GST registration was later cancelled.
ITAT Ahmedabad upheld adding Long-Term Capital Gain (LTCG) as unexplained income under Section 68. The Tribunal ruled that the genuineness of penny stock transactions must be judged by the test of human probabilities.
ITAT Chandigarh deleted a Rs.20 lakh penalty levied under Section 271D for a cash deposit violating Section 269SS. The Tribunal ruled the deposit was a temporary parking of funds by the father for security, not a loan or deposit.
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.
