The Supreme Court held that the Kerala Agricultural Income Tax Act does not allow an amalgamated company to claim losses of the amalgamating entity. Section 12 permits set-off only by the same assessee who incurred the loss.
A three-day delay in filing an appeal was rejected by CIT(A), but the tribunal held that minor delays should not defeat justice. The matter was remanded for decision on merits.
The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate coercion claims before treating such payments as voluntary.
The issue was whether delayed appeal against GST demand could still be filed. The court allowed the assessee to file appeal with delay condonation and directed consideration as per law.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it as per law.
The issue was whether delayed appeal against GST order can still be entertained. The court allowed filing of appeal with delay condonation and directed the authority to consider it sympathetically.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it sympathetically.
The Tribunal held that reopening under Section 147 was invalid where it was based on third-party search material. It ruled that Section 153C was the correct legal route, leading to deletion of additions.
The authority held that a foam production line qualifies as an injection moulding machine due to its integrated process of injecting and forming polymer products. Residual classifications were rejected.
The issue involved classification of an advanced brake system integrating multiple technologies. The authority ruled that it is not a part because braking can occur without it. The decision clarifies the importance of the essentiality test in classification.
