The judgment clarified that delayed installment interest arises from a debtor–creditor relationship, not a service supply, ...

CESTAT held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was ...

Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed ...

The High Court held that adults in live-in relationships cannot be denied protection. Interference by family members was ruled impermissible under Article ...

The issue was whether appeals could be dismissed outright for delay without examining the merits. The Tribunal held that justice required restoration where plausible reasons for delay were cited and ...

The issue was whether a mismatch between ledger sales and P&L sales justified a major addition. The Tribunal held that reconciliation explaining VAT, service tax, and other receipts removed the ...

The Tribunal held that estimating closing stock without rejecting books or identifying defects is unsustainable. Mere assumptions of revenue leakage cannot justify ...

The representation seeks more time to file GST annual returns citing extensive amendments and late clarifications. It urges an extension to avoid errors arising from systemic and transitional ...

The ITAT found that Rule 8D cannot be applied blindly without examining the nature of investments and income earned. The matter was restored to the Assessing Officer to verify whether investments were ...

The ITAT upheld deletion of a major share premium addition after finding that all investors complied with notices under Section 133(6) and furnished requisite documents. The ruling reiterates that ...

The Court held that rejection of a GST appeal was invalid where prior payments under protest already satisfied the mandatory 10% pre-deposit ...

ITAT Delhi ruled that CIT(E) cannot evaluate the merit of charitable activities when granting 12AB/80G registration, restoring the trust’s exemptions. Procedural overreach by tax authorities cannot ...