Gujarat High Court ruled that reassessment beyond four years is invalid when no new material or failure of disclosure exists, terming it a mere change of ...

The Tribunal set aside a service tax demand against a mandap keeper, ruling that a photocopied invoice and presumptions cannot justify tax ...

Gujarat HC quashed a Section 148 notice issued after permissible surviving time, ruling it time-barred under Supreme Court guidelines in Rajeev Bansal and Ashish ...

The ITAT Nagpur set aside an addition made under Section 40(a)(ia), holding that non-deduction of TDS on capital expenditure does not attract disallowance since it is not claimed as an ...

The Tribunal held that a partner can claim deductions for travel, depreciation, and similar expenses from remuneration received from a firm as it qualifies as business ...

Allahabad HC found that GST dispute raised factual questions unsuitable for writ jurisdiction. It directed petitioner to pursue remedies before adjudicating authority under GST ...

ITAT Ahmedabad dismissed appeals challenging rejection of registration under Sections 12A and 80G as the assessee failed to appear or submit documents despite repeated ...

The High Court held that since the petitioner’s appeal was pending when Rule 96(10) was omitted through Notification No. 20/2024, the provision could not be applied. The demand and penalty were ...

The High Court found that the adjudicating authority exceeded its jurisdiction and failed to provide a proper hearing before passing the confiscation and penalty ...

The ITAT Delhi annulled a reassessment after finding that the notice under Section 148 was issued by an officer without jurisdiction, rendering the entire proceeding invalid in ...

The Madras High Court set aside a GST demand after finding that the assessing officer failed to consider binding CBIC circulars clarifying valuation of corporate guarantees. The case was remanded for ...

Tribunal held that tax authorities erred in invoking Article 24A to deny capital gains exemption under Article 13(4A) without first satisfying preconditions of economic substance. The decision ...