The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the ...

Court considered whether admissions made by seller in settlement proceedings could affect purchaser’s depreciation claim. It held that such admissions do not undermine depreciation claimed on a bona ...

The High Court quashed a Section 148 notice issued by the Jurisdictional Assessing Officer, confirming that such notices must follow the faceless assessment ...

The Court held that uploading a show cause notice on the GST portal after cancellation of registration violates natural justice, leading to quashing of Section 73 ...

The ITAT Jaipur held that joint ownership of a new property does not bar full exemption under Section 54F if the assessee funds the purchase and retains control over the ...

The High Court dismissed the revenue’s appeal as the tax effect was below ₹2 crore, applying the CBDT monetary limit circular and leaving the Tribunal’s deletion of the Section 68 addition ...

Allahabad HC quashed penalties under Section 129(3) of GST Act where Part B of the e-way bill was not filled due to a technical error and no intent to evade tax was ...

The Tribunal remanded the case after finding that reassessment and appellate orders were passed ex parte without examining key issues on transfer, valuation, and cost, directing a fresh assessment ...

The Tribunal ruled that partial disallowance of section 54F deduction, without concealment or inaccurate particulars, does not warrant penalty under section ...

The High Court held that once the Revenue accepted partial relief on bogus purchases, further reduction by the ITAT involved only estimation and raised no substantial question of ...

The High Court set aside reassessment proceedings after holding that notices issued by a Jurisdictional Assessing Officer violate the faceless assessment mandate under Section ...

ITAT held that reassessment proceedings are invalid where the Assessing Officer failed to grant the minimum seven days’ time ...