Type: Judiciary
68,440 articlesGoods and Services Tax
Goods and Services Tax
OD Bank Account Cannot Be Attached for GST Dues: Madras HC
Service Tax
Service Tax
CESTAT Allows Service Tax Refund as Head Office Services Qualify After Retrospective Amendment
Custom Duty
Custom Duty
CESTAT Chennai Quashes Customs Demand; Extended Limitation Not Invoked Without Wilful Misstatement
Income Tax
Income Tax
Karnataka HC Restores Director Prosecution in TDS Default Case After Trial Court Discharge
Goods and Services Tax
Goods and Services Tax
Kerala HC Allows GST Refund as Limitation Counted from date of payment under correct head
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Mere Non-Response to 133(6) Notices Not Enough
Income Tax
Income Tax
Section 54F Deduction Allowed – Commercial Property Not a Residential House: ITAT Chennai
Income Tax
Income Tax
Additions Based on Loose Sheets Deleted – “Dumb Documents” Insufficient for 153A: ITAT Delhi
Income Tax
Income Tax
Penalty u/s 270A Deleted – Immunity u/s 270AA Allowed Despite Procedural Lapse: ITAT Chennai
Income Tax
Income Tax
ITAT Kolkata – Penalty u/s 271(1)(b) Deleted; Assessment u/s 143(3) Implies Condonation
Income Tax
Income Tax
Carry Forward Loss Cannot Be Denied After Treating Return as Valid: ITAT Delhi
Income Tax
Income Tax
Annual Software License Expenses Held Revenue in Nature – No Enduring Benefit: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed – Wrong Sanction u/s 151 After 3 Years: ITAT Mumbai
Income Tax
Income Tax
