Bombay HC held settlement of an arbitral award and withdrawal of enforcement proceedings are not a supply under the CGST Act and quashed the GST ...
ITAT Lucknow restored ad hoc expense disallowance for fresh examination and observed GST and TDS late fee is compensatory in ...
ITAT Hyderabad remanded a Section 69A addition, holding that the AO must verify the sale agreement and supporting evidence ...
The article examines the Andhra Pradesh HC's Golden Traders ruling on Sections 129 and 130, transit-State jurisdiction and ...
ITAT Raipur deleted a Section 68 addition, holding that genuine share transactions cannot be treated as bogus without evidence linking the assessee to price ...
CBDT notifies the Cost Inflation Index as 384 for FY 2026-27 under section 72(8)(a) of the Income-tax Act, 2025, effective from 1 April ...
Chennai ITAT deleted a Section 68 addition on demonetisation cash deposits, accepting them as refunded business advances supported by books and ...
Karnataka HC quashed the reassessment, demand and penalty notices after noting the uncontroverted claim of non-service of the Section 148A(b) ...
ROC Kolkata imposed ₹10,000 penalties on the company and its certifying director for filing an incorrect AOC-4 under Rule 8(3 ...
ITAT Raipur held that CIT(A) must first decide the validity of reassessment proceedings before remanding the matter to the Assessing ...
CCI imposed penalties on HP India and five resellers for cartelisation in personal system products supply and ordered them to ...
Karnataka HC upheld deletion of a Section 56(2)(ix) addition, holding that mere passage of time did not establish forfeiture of business ...