Briefly stated, the Bench states in para 19 that, “The Trial Court took the view that the extra-judicial confession alleged to have been by the appellant – herein before (PW 2) could not be said to be ...

ITAT Agra held that matter of levying penalty u/s. 271 (1) (c) of the Income Tax Act restored back to file of AO since Tribunal restored matter of addition towards unexplained cash deposit for ...

During the ITAT hearing, the appellant argued that his lack of response stemmed from unawareness of e-proceedings and the complexity of tax compliance. The tribunal found merit in his plea of genuine ...

Issue: Whether a society engaged in promoting technology business incubators and raising funds for start-ups can be ...

In light of the legal precedent and the facts of the case, the Allahabad High Court quashed the impugned order for ...

ITO pertains to the addition of ₹1.10 crore as unexplained income under Section 69A read with Section 115BBE of the Income Tax Act. During the demonetization period, the assessee had deposited ...

This decision reaffirms that tax liabilities should be imposed on the company itself rather than its employees, unless explicitly provided by law. The ruling provides clarity on the extent of ...

The e-way bill is an essential compliance mechanism under the Goods and Services Tax (GST) regime in India. It ensures seamless movement of goods and prevents ...

If we look at the age-old practicing landscape from an Indian perspective, it is the only profession involving different types of professionals like advocates, CAs, CMAs, CS, BCom or MCom graduates, ...

Kerala High Court dismissed a writ petition filed by Mohammed Fariz & Co., an importer of betel nuts, seeking to challenge the Customs Tribunal’s rejection of their appeal for condoning a 964-day ...

The court reinforced that indirect taxes cannot be imposed on duty-free shops as they function beyond Indian customs limits.

As is evident, the revenue is aggrieved by grant of foreign tax credit (FTC) despite the fact that Form No.67 was not filed by the assessee within due date of filing of return of income. Having heard ...