ITAT held that no addition under Section 69A was justified when the jewellery found during search was less than the amount ...

NCLT Ahmedabad waived the one-tenth shareholding requirement under Section 244(1)(a), allowing former ICEX promoters to ...

Delhi High Court allows petitioners to regularize seven seized gold chains weighing 455 grams, directing Customs to hold a ...

Andhra Pradesh High Court directed re-credit of ₹16.48 lakh after finding GST dues were wrongly recovered from petitioners ...

The Court held that supplies made before 18 July 2022 were eligible for the 12% concessional GST rate, as withdrawal of ...

The Tribunal condoned an 86-day delay in filing the appeal, accepting the assessee’s unavoidable family issues as a reasonable cause. This confirms that genuine reasons can justify late appeals under ...

ITAT Delhi held that ten-year block under Section 153C must be computed from date AO of non-searched person receives seized material, not search ...

ITAT Delhi held that reassessment for AY 2010-11 was invalid since it exceeded the ten-year limitation from the search year. The notice was declared time-barred and issued without ...

The Tribunal held that common area maintenance (CAM) charges are separate from rent and constitute contractual payments, making them liable for TDS under Section 194C. The AO is directed to recompute ...

TAT Delhi held that a 153C assessment for AY 2012–13 was invalid, as the six-year block must be counted from date of satisfaction recorded by AO of non-searched ...

ITAT held that once income is accounted in the Profit & Loss statement, further addition by the tax authority is unlawful. The order restores the correct claim of losses and eliminates double ...

ITAT Mumbai held that consideration from a redevelopment agreement is taxable in hands of individual members, not co-operative housing society. Tribunal upheld CIT(A)’s deletion of ₹4.97 crore ...