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 Bombay High Court ruled that authorities cannot raise tax demands after a resolution plan’s approval under IBC, setting aside the order as without ...

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

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 ...

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 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 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 ...

The Karnataka High Court quashed a GST adjudication order after finding that the show-cause notice was uploaded under an unconventional portal section, preventing the petitioner from ...

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 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 ...