Type: Judiciary
68,454 articlesIncome Tax

Income Tax
Expenditure Cannot Be Disallowed Solely for Non-Response to Notices U/s 133(6); Matters Remanded for Proper Verification
Income Tax

Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Income Tax

Income Tax
Delay in Filing Form 9A & Return Should Be Considered for Condonation; Matter Remanded for Fresh Examination
Corporate Law

Corporate Law
Public Servant Can Be Convicted Under Prevention of Corruption Act Even If Co-Accused Is Acquitted of Conspiracy: SC
Income Tax

Income Tax
Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply
Income Tax

Income Tax
Additions Cannot Survive When Reassessment Is Quashed by High Court – Revenue’s Appeal Dismissed
Income Tax

Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax

Income Tax
Reassessment Quashed as Time-Barred – Fresh Notice U/s 148 Issued Beyond Surviving Period After Ashish Agarwal Judgment
Income Tax

Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Goods and Services Tax

Goods and Services Tax
GSTAT Orders Re-Examination of Profiteering Calculation Due to Ignored Cost Factors
Goods and Services Tax

Goods and Services Tax
GST Benefits from Subsumed Taxes Not Passed to Consumers, Profiteering of Rs. 450 Crore Held
Corporate Law

Corporate Law
CCI Closes Case on Airline Cancellation Fees Due to Lack of Anti-Competitive Agreement
Corporate Law

Corporate Law
CCI Closes Abuse of Dominance Case as Exclusive Ticketing Agreements Did Not Foreclose Market
Goods and Services Tax

Goods and Services Tax
