Summary The decision in Torrent Gas Ltd Vs Commissioner (GSTAT Lucknow) clarifies that road restoration charges paid to Government departments like PWD ...
Summary In DGAP Vs A J Enterprises, GSTAT New Delhi accepted the DGAP's recomputed finding of Rs 13,32,322 for 15.11.2017 to 30.09.2019. It held that ...
Summary The Tribunal drew a clear distinction between procedure and substance. On procedure, it held that an appellate authority cannot dismiss an appeal ...
Summary The ITAT Pune, in the case of Sahaj Seva Trust for Assessment Year 2014-15, has reaffirmed that the delayed submission of an audit report in Form ...
Summary The Punjab and Haryana High Court's decision in Avneet Sharma Vs Union of India and Another firmly establishes that anticipatory bail applications ...
Summary The ITAT Raipur, in Chowaram Dhiwar Vs ITO (ITAT Raipur), has reaffirmed a critical jurisdictional principle: a reassessment under Section 147 ...
Summary The Madras High Court's decision in Sir Gujan Builder Vs Designated Committee and Others settles a practically significant question: administrative ...
Summary The ITAT Indore has provided a critical lifeline to an illiterate assessee by remanding a heavily contested capital gains dispute back to the ...
Summary The ITAT Delhi in B R Hospital Research Institute Vs ITO (ITAT Delhi) held that exemption under Section 11 cannot be denied merely because the ...
Summary The Telangana High Court, in Hitachi Digital Services India Private Limited Vs DCIT, dealt with a writ petition concerning a refund claim ...
Summary The judicial pronouncement by the ITAT Jaipur establishes a critical boundary regarding procedural compliance in reassessment proceedings. While ...
Vs Designated Committee (SVLDRS) (Madras High Court), the Madras High Court examined whether an assessee who had opted into the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) but ...