Type: Judiciary
68,464 articlesGoods and Services Tax
Goods and Services Tax
AAAR Odisha Allowed GST Exemption as Medical Procurement Is Pure Service
Goods and Services Tax
Goods and Services Tax
Temporary Spare Parts Storage is Incidental, Not Fixed Establishment for GST: AAAR Odisha
Income Tax
Income Tax
Addition Based Solely on Husband’s Statement During Survey u/s 133A Unsustainable: ITAT Guwahati
Income Tax
Income Tax
Protective Additions u/s 68 & 69C Invalid Once Substantive Addition Sustained: ITAT Mumbai
Income Tax
Income Tax
No indefinite pretrial detention when existence of proceeds of crime is doubted
Income Tax
Income Tax
No Artificial Split of Bank Credits; Entire Deposits Treated as Business Receipts @ 4%
Income Tax
Income Tax
Demonetisation Cash from Property Sale Explained; Addition Deleted Despite Time Gap
Income Tax
Income Tax
Section 12A/80G Cannot Be Rejected Solely for Lack of Past Activity: ITAT Chandigarh
Income Tax
Income Tax
145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
Income Tax
Income Tax
Section 68 Addition Deleted; Loans from Alleged Entry Providers Accepted on Consistency
Income Tax
Income Tax
Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
Income Tax
Income Tax
Unsigned Agreement = No Incriminating Material; ALV Addition in 153A Unsustainable
Income Tax
Income Tax
Entire Bank Deposits Not Income; Only Profit Element Taxable @ 12%
Income Tax
Income Tax
