Type: Judiciary
68,438 articlesIncome Tax

Income Tax
Draft Assessment Order Cannot Create Tax Liability Without Final Order: Calcutta HC
Goods and Services Tax

Goods and Services Tax
GST Fraud case: HC Allows Bail as Co-Accused Already Released & Custody Prolonged
Income Tax

Income Tax
Section 68 Addition Deleted as Identity & Creditworthiness of Investors Proved
Income Tax

Income Tax
Section 54 Exemption Allowed as Possession Taken Despite Unregistered Agreement
Custom Duty

Custom Duty
Incomplete Description Not Misdeclaration; Confiscation & Penalty Set Aside: CESTAT
Custom Duty

Custom Duty
Initial Test Reports Prevail; Later Contradictions Irrelevant for Exemption Eligibility: CESTAT Chennai
Company Law

Company Law
Absence of Entries Not Proof of Fraud; NCLT Upholds Strict Proof Standard Under Section 66
Custom Duty

Custom Duty
Penalty on Employee Set Aside After Employer’s Exoneration on Same Evidence: Delhi HC
Custom Duty

Custom Duty
Washing, Crushing Amount to Deemed Manufacture; Ore Exemption Denied: CESTAT
Income Tax

Income Tax
ITAT Sets Aside 30% Tax on AOP Income as Income was Below Threshold
Company Law

Company Law
Limitation Act Can’t Extend 14-Day Appeal Period; NCLAT Dismisses 1616-Day Delayed Appeal
Goods and Services Tax

Goods and Services Tax
GST Appeal Cannot Be Dismissed Solely for Filing in Wrong Jurisdiction: Orissa HC
Corporate Law

Corporate Law
Resolution Plans Below Liquidation Value Rejected; CoC Commercial Wisdom Upheld: NCLAT
Income Tax

Income Tax
