The Tribunal held that two sale deeds represented the same transaction because one was merely an amendment correcting a survey number error. It directed deletion of the duplicate addition made by the ...

CESTAT Mumbai upheld demand, interest, and penalty for failure to reverse SAD Cenvat credit on imported inputs transferred between units. The Tribunal held that extended limitation was valid due to ...

Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violated statutory requirements. The Court restored the matter and granted ...

The ITAT Ahmedabad held that reassessment under Section 147 was invalid because the Assessing Officer reopened the case for fictitious loan entries but made additions for alleged bogus LTCG from penny ...

The Madras High Court quashed prosecution under Sections 276CC and 278B after finding that the petitioner had resigned as director before the relevant assessment year. The Court relied on Form No.32 ...

Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary deposits. Court granted tax authorities an opportunity to take ...

CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and explanation regarding delayed receipt of the order. The Tribunal held ...

High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deductions from running bills. The Court refrained from deciding the merits ...

ITAT Bangalore dismissed the Revenue’s appeal after holding that the Assessing Officer failed to provide adequate reasons for delayed filing. The Tribunal ruled that routine official workload could ...

The Calcutta High Court held that a dispute arising from a conveyance relating to office premises satisfied the definition of a commercial dispute under the Commercial Courts Act, ...

ITAT Ahmedabad held that CPC cannot suo motu reclassify an apartment owners association as a co-operative society while processing returns under Section 143(1). The Tribunal deleted the Rs. 97,690 ...

Sections 339 and 340 explain corpus and deemed corpus donations, investment conditions, and rules for religious place renovation ...