Type: Judiciary
68,450 articlesIncome Tax
Income Tax
Calcutta HC Deleted Share Capital Addition as Assessee Proved Identity & Banking Trail
Goods and Services Tax
Goods and Services Tax
Guwahati HC Sets Aside GST Registration Cancellation; Allows 30 Days to File Pending Returns
Income Tax
Income Tax
ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
Goods and Services Tax
Goods and Services Tax
Limitation Survives if Ex-Parte GST Order Only Uploaded, Not Communicated; Appellate Order Unsustainable
Income Tax
Income Tax
Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
Income Tax
Income Tax
ITAT Mumbai: Partner Capital Not Taxable u/s 68; Source Not Firm’s Burden; ₹19.06 Cr Addition Deleted
Income Tax
Income Tax
200% Sec 270A Penalty Invalid for Failure to Specify Misreporting Limb: ITAT Delhi
Income Tax
Income Tax
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
Income Tax
Income Tax
ITAT Hyderabad Deletes Sec 271D Penalty; Property Sale Cash Not Hit by Sec 269SS
Income Tax
Income Tax
Reopening Beyond 4 Years Invalid; No Independent Enquiry; LTCG Penny Stock Addition u/s 68 Deleted
Goods and Services Tax
Goods and Services Tax
GSTAT Remands Profiteering Case Due to Non-Verification of ITC Reversal
Goods and Services Tax
Goods and Services Tax
GSTAT Closed GST Anti-Profiteering Case After Full ITC Benefit Passed to 355 Homebuyers
Income Tax
Income Tax
Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
Company Law
Company Law
