The issue was whether tax demand can exceed the amount and scope mentioned in the show cause notice. The Court held that such excess demand violates Section 75(7) and directed rectification through proper procedure.
The case involved a large-scale digital fraud using coercion and impersonation to extract funds. The Court denied bail, holding that the accused played key roles and that investigation must proceed without interference.
Understand the mandatory GST compliances when closing a business, including return filing and tax on stock. The guidance clarifies liability calculation and procedural requirements.
The law was introduced to combat persistent atrocities despite existing safeguards. It provides strict punishments, special courts, and victim protection mechanisms.
This explains the structured process for appointing audit firms, highlighting strict eligibility conditions and evaluation methods. It clarifies that only qualified, experienced firms meeting all criteria are considered, ensuring transparency and quality in audit selection.
The Tribunal examined whether reassessment notices issued by a jurisdictional officer instead of a faceless authority were valid. It held such notices invalid, quashing the entire reassessment proceedings.
The Tribunal held reassessment invalid as the alleged escaped income did not exceed ₹50 lakh required for extended limitation. It ruled that invoking extended time under Section 149 without satisfying this condition is illegal.
The issue was estimation of commission income from alleged accommodation entries. The tribunal held that addition should be restricted to 0.5% on proven transactions, not inflated amounts.
The issue was whether donation to a political party qualified for deduction under Section 80GGC. The tribunal held the claim was not genuine and upheld disallowance due to lack of credibility.
The issue was whether telecom and O&M service receipts are taxable as royalty/FTS in India. The tribunal held they are business profits and not taxable without a PE, granting relief.
