Delhi High Court held that reassessment proceedings for AY 2014–15 were time-barred and quashed notices and orders issued under Sections 148 and ...

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 ...

Telangana High Court ruled that procedural defects and delayed order communication justified reconsideration of Padmaja Gas Agencies’ GST ...

CESTAT Delhi held that once goods are exported, drawback cannot be denied even if alleged forgery or diversion by the foreign buyer occurs ...

The Court directed tax authorities to share material forming the basis of a ₹1.79 crore GST demand with the petitioner, ...

The Delhi High Court set aside reassessment notice and order against Sarthak Gupta for AY 2014–15, citing the Supreme Court’s ruling in Rajeev ...

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 ...

The Madras High Court refused bail to Mukesh Kumar accused of managing dummy firms and availing fraudulent ITC worth ₹19.76 crore under the CGST ...

NCLAT Delhi held that patent-related issues fall under the Patents Act, not the Competition Act, dismissing an appeal alleging anti-competitive conduct by Vifor International ...

The Gujarat High Court held that SEZ units can claim refunds of unutilized IGST credit distributed by Input Service Distributors, setting aside the appellate order against Ajanta ...

The ITAT Delhi held that additions under Section 153A cannot be made without incriminating material found during search and ...

Delhi ITAT held that cash credits recorded in a cash book attract Section 68 even under presumptive taxation. The Tribunal sustained ₹78 lakh addition but deleted profit ...