ITAT Raipur held that concessional tax rate benefit under section 115BAB of the Income Tax Act denied since Form 10ID filed after due date as specified under section 139(1) of the Income Tax Act.

A High Court ruling affirms that denying cross-examination, even with voluntary witness statements, violates natural justice and invalidates the ...

Orissa High Court held that money recovered from the petitioner constitutes ‘proceeds of crime’ unless the same is disproved at trial. Accordingly, proceedings under Prevention of Money Laundering Act ...

ITAT Chennai sets aside a best judgment assessment for a charitable trust, ordering a fresh hearing after noting prior Section 11 exemption and appellate procedural ...

Telangana High Court rules GST assessment order passed one day beyond statutory limitation period is null and void, setting ...

Calcutta High Court quashes a GST refund denial, citing a retrospective law that extends the time limit for claiming input tax credit for initial ...

ITAT Ahmedabad held that amount received as refund for surrender of Life Insurance Policy cannot be treated as unexplained money under section 68 of the Income Tax Act. Accordingly, appeal allowed and ...

The ITAT sent a trust's case for 12AB and 80G registration back to the Commissioner. The rejection was based on a loan from a trustee without Charity Commissioner ...

CESTAT Bangalore held that since tests were not conducted in accordance with International Organization Standardization [ISO] the consignment is classifiable as ‘Newsprint’ under Customs Tariff ...

The Punjab and Haryana High Court has declared the arrest of a man by GST intelligence officials illegal, citing procedural violations and prolonged ...

Delhi High Court rules cyberbullying can be as traumatic as physical assault, upholding conviction in a case involving a minor victim and morphed ...

CESTAT Chennai held that order passed without adhering to timelines specified in the Customs Brokers Licensing Regulations, 2013 [CBLR] cannot be sustained. Accordingly, consequential relief granted ...