Type: Judiciary
68,455 articlesGoods and Services Tax

Goods and Services Tax
Typographical GSTIN Error Penalty Not Examined in Writ; Appeal Remedy Advised
Income Tax

Income Tax
Unexplained Credits Taxed u/s 68: No Business Income or 80-IB Deduction Without Proof
Excise Duty

Excise Duty
Penalty Set Aside: Broker Not Liable Without Possession of Goods under Excise Rule 26(2)
Custom Duty

Custom Duty
Bank Account Attachment Quashed as Six-Month Section 110(5) Limit Expired Without Extension
Service Tax

Service Tax
SCN Invalid as Issued Under Wrong Provision for GTO Services, Demand Set Aside
Income Tax

Income Tax
ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim
Income Tax

Income Tax
Addition on FD Interest Remanded as Authorities Failed to Examine Mutuality Principle
Income Tax

Income Tax
ITAT Remands Case as 12A and 80G Registration Denied Without Fair Opportunity
Income Tax

Income Tax
ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural
Goods and Services Tax

Goods and Services Tax
ITC Reversal Cannot Be Enforced Without Proceeding Against Defaulting Supplier: Telangana HC
Income Tax

Income Tax
Cost-to-Cost Reimbursements allowed Due to Adequate Evidence, But Ad Expenses Disallowed for Lack of Proof
Income Tax

Income Tax
ITAT Allowed TDS Credit Despite Form 26AS Mismatch as Income Taxed in Same Year
Income Tax

Income Tax
ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed
Goods and Services Tax

Goods and Services Tax
