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, ...

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

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

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

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

ITAT Ahmedabad confirms Section 68 addition of ₹93.92 lakh for bogus LTCG from Kushal Tradelink shares, rejecting the appeal based on human probability ...

Penalties imposed on appellant and its Managing Director for allegedly availing excess duty drawback by understating freight charges in export shipping bills was set aside as appellant had not made ...