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 additions under Section 153A cannot be made without incriminating material found during search and ...

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

The ITAT Delhi held that omnibus notices issued under Section 274 r.w.s 271 were defective, invalidating penalties for AYs ...

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

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

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 ...