The Court directed tax authorities to share material forming the basis of a ₹1.79 crore GST demand with the petitioner, ...
The ITAT Delhi held that additions under Section 153A cannot be made without incriminating material found during search and ...
ITAT Chandigarh Cuts Unexplained Cash Addition to ₹2.5 Lakh, Accepts Part Agricultural, Dairy Income
ITAT Chandigarh restricted the unexplained cash addition to ₹2.5 lakh, deleting ₹10 lakh in Sher Singh vs ITO for AY 2017–18, ...
The ITAT Delhi held that omnibus notices issued under Section 274 r.w.s 271 were defective, invalidating penalties for AYs ...
The Court held that excess stock found during a GST survey must be dealt with under Sections 73/74, not Section 130, and ...
ITAT Amritsar partly allows an appeal, reducing income addition from Rs. 3.88 lakhs to Rs. 6,000 for specified bank note ...
The Court ruled that GST authorities cannot simultaneously act under both Sections 129 and 130 and directed the officer to ...
The tribunal annulled assessment proceedings, holding that the approval under Section 153D was granted in a mechanical, ...
Delhi High Court held that reassessment proceedings for AY 2014–15 were time-barred and quashed notices and orders issued under Sections 148 and ...
CESTAT Delhi held that once goods are exported, drawback cannot be denied even if alleged forgery or diversion by the foreign buyer occurs ...
CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...
Tribunal confirmed that incomplete construction does not cancel a transfer under section 2(47)(vi). The matter was remanded for proper computation of capital gains considering partial project ...
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