To write strictly, the Indian Constitution gives a clear pathway that the powers are separated and distinguished due to which ...

1.0 The aphorism “justice delayed is justice denied” is a well-known principle of the modern law and judicial system, but what about ‘Justice Disrupted’. What if decisions and orders, once deemed ...

Kerala High Court held that allegation regarding bogus purchases of raw-material i.e. paddy without verification of books of accounts including stock register, ledger, etc. is not justifiable in law.

Delhi High Court held that telecommunication towers would not fall within the ambit of Section 17 (5) (d) of the Central Goods and Services Tax Act. Thus, denial of input tax credit unsustainable in ...

20. In view of the persuasive reasoning and cogent explanation offered by the erstwhile RP, we are not inclined to agree with the adverse observations made by the Adjudicating Authority on the ...

Kerala High Court remanded the matter back to Appellate Authority since fact that the grant of discount has no tax effect under CGST has not been considered. Accordingly, order quashed and restored ...

ITAT Mumbai held that the long term capital gains declared by assessee cannot be considered to be bogus since AO didn’t established assessee’s involvement in price rigging. Accordingly, addition not ...

ITAT Ahmedabad held that denial of exemption u/s. 11 by CPC in the rectification petition not justified since the same was allowed in earlier proceeding and it is settled position of law that ...

The appeal of Arya Samaj G.K.-II, a registered charitable trust, was brought before the ITAT Delhi concerning the disall ...

Kerala High Court held that assessment and penalty order mentioning old address of the appellant are liable to be set aside as against the principles of natural justice. Accordingly, petitioner ...

2. The appellant on the other hand, pleads that the deposit made during investigation stage was sufficient compliance towards mandatory deposit and therefore, the Commissioner (Appeals) should have ...

The Court found that the CIT had prematurely rejected the application for revision without thoroughly examining the merits and instead based the rejection on procedural errors and delay. Consequently, ...