The High Court held that service of income tax notices on an email ID from a previous return was valid, dismissing the writ ...

The High Court held that a GST demand cannot exceed the amount specified in the show cause notice, setting aside the order ...

The Tribunal admitted the insolvency petition after finding that the loan amount and default were undisputed. The ruling ...

The Delhi High Court held that an assessment order cannot be remanded to the AO without adjudicating the validity of the Section 144 order. The matter was remanded to the CIT(A) to decide jurisdiction ...

The Bombay High Court ruled that pineapple slices, tidbits, and fruit cocktail preserved in sugar syrup and canned cannot be classified as “fresh fruits” under Entry A-23 of the Bombay Sales Tax Act, ...

Delhi ITAT quashed ex-parte assessments under Sections 144/147/143(3) as the authorised signatory’s serious illness prevented contesting, ensuring a fair opportunity to present ...

The Tribunal held that a Section 148 notice issued after three years was invalid because the escaped income was below ₹50 lakh, making the reopening beyond ...

Supreme Court dismissed compensation appeals, holding that accident occurrence alone cannot establish liability. Claimants failed to prove involvement of the offending vehicle or rash ...

The Court held that once the State Authority initiated proceedings first, the Central Authority could not launch parallel adjudicatory action on the same subject matter. It directed compliance with ...

The court held that refund of Compensation Cess ITC is permissible on exports made with IGST payment because statutory provisions prevail over conflicting circulars. The ruling clarifies that ...

ITAT held that entire cash deposits of a business correspondent cannot be treated as unexplained income without verification. The AO must examine whether deposits were bank collections or the assessee ...

The ITAT Pune remanded a charitable trust’s 12A and 80G applications for fresh consideration after noting procedural lapses and granting the trust another opportunity to respond to ...