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 ...

The Allahabad High Court allowed bail to an accused in a high-value GST fraud case, citing completion of investigation and initial stage of trial as key ...

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 ...

The Allahabad High Court refused bail to an accused in a cyber fraud case involving fake GST registrations, citing strong evidence and the rising threat of digital ...

The Tribunal held that the assessee’s income tax return for AY 2013-14 was filed within the permissible time under Section 139. Therefore, the penalty of ₹5,000 imposed under Section 271F was ...

Tribunal ruled that disallowance for not filing Form 10 can only apply in the year of default, not later years of utilization. Addition of ₹80 lakh ...