AO should not have resorted to section 143(1) (a) and instead could have resorted to section 143 (3): Chhathisgarh HC The ...

Appellants were shareholders in the company. Earlier all three share holders were successful before CIT (A). Appeal were filed before tribunal. The sole legal issues that arises relates to the ...

IC deduction must be computed solely on eligible unit's profit, disallowing set-off of losses from non-eligible units, upholding ...

Allahabad High Court rules GST payer not obligated to monitor portal for notices after registration cancellation, citing natural justice ...

The ITAT Mumbai ruled in Shantiben K Rita's case that commercial decisions are from the taxpayer's perspective, allowing full interest expense deduction under Section ...

Delhi High Court allows Y.P. Spices to rectify DVAT returns for 'F' Forms issuance, contingent on Supreme Court's decision in related ...

Kerala High Court rules Income Tax appeals cannot be dismissed for non-appearance; CIT(A) must decide on merits per Section 250(6) of the ...

ITAT Nagpur dismissed the Income Tax Department's appeal against a civil contractor for AY 2011-12, citing cryptic and ...

Gujarat High Court strikes down CGST Rule 96(10), enabling exporters to claim IGST refunds regardless of duty-free imports. This ruling upholds constitutional rights, promotes export competitiveness, ...

The Punjab and Haryana High Court granted bail to Arvind Kumar in a GST fraud case, citing insufficient incarceration, clean ...

Cochin ITAT rules builder eligible for 80IB(10) deduction, clarifying 'developer' vs 'works contractor' and rejecting ...

Mumbai ITAT rules against taxing gross receipts of a trust that lost Section 11 exemption, mandating only net surplus be ...