Type: Judiciary
68,458 articlesIncome Tax

Income Tax
Addition Sustained Due to Unexplained Cash Shortage but Deleted for Proven Advances
Income Tax

Income Tax
Cash Deposits Cannot Be Treated as Unexplained When Books of Account Are Accepted
Income Tax

Income Tax
Section 68 Addition Deleted Due to Explained Business Receipts in Books of Accounts
Income Tax

Income Tax
Cash Deposits Not Unexplained Due to Proven Sale Consideration: ITAT Deletes Addition
Goods and Services Tax

Goods and Services Tax
GST Registration Cancellation Can Be Reconsidered Due to Compliance with Pending Returns
Company Law

Company Law
Insolvency Plea u/s 95 filed during Interim Moratorium was void ab initio even after case was withdrawn
Goods and Services Tax

Goods and Services Tax
Contractor Entitled to GST Rate Increase Refund Due to Statutory Price Adjustment Clause
Goods and Services Tax

Goods and Services Tax
GST Show Cause Notice Upheld as Prima Facie ITC Fraud Alleged in Supply Chain
Income Tax

Income Tax
ITAT Hyderabad: DVO Valuation Ignored-LTCG Recomputed Based on Valuation Report
Income Tax

Income Tax
ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
Income Tax

Income Tax
ITAT Mumbai: No Addition U/s 69 on Alleged “On-Money” Without Evidence or Cross-Examination
Company Law

Company Law
Writ not entertained since alternative remedy of approaching NCLAT available
Goods and Services Tax

Goods and Services Tax
Absolute confiscation of gold upheld as reasonable belief of smuggling established
Income Tax

Income Tax
