Type: Judiciary
68,478 articlesIncome Tax
Income Tax
Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit
Income Tax
Income Tax
Purchase Return Dispute Not Misreporting, Penalty Quashed
Corporate Law
Corporate Law
WBIDC’s demand for transfer fee for leasehold lands acquired via resolution process justified
Corporate Law
Corporate Law
Cement and packing materials cannot be charged separately, consolidated sales tax rate applied
Goods and Services Tax
Goods and Services Tax
Mere change in route doesn’t attract penalty u/s. 129 of GST Act
Income Tax
Income Tax
Mechanical Invocation of Section 263 at AO’s Behest Held Bad in Law
Income Tax
Income Tax
Section 271D Penalty Fails Without AO Satisfaction or Pending Assessment Proceedings
Income Tax
Income Tax
JAO-Issued Section 148 Notice Held Void Under Faceless Scheme
Corporate Law
Corporate Law
Post consent of borrowers no strict adherence to procedural requirements under SARFAESI required
Corporate Law
Corporate Law
Section 66 of IBC ingredients proved as intention to defraud creditors established
Income Tax
Income Tax
Revision u/s. 263 for non-verification of notional interest not justified as it is taxable only on maturity
Income Tax
Income Tax
Comparable Excluded Due to Functional Dissimilarity in Software Development Transfer Pricing
Income Tax
Income Tax
Deemed Dividend Not Attracted Because Advances Arose from Genuine Commercial Transactions
Company Law
Company Law
