The Tribunal held that a cash ledger found during a third-party search could not trigger Section 153C when the assessee’s ...

The Tribunal held that deposits in the assessee’s bank account represented genuine receivables from a previously acknowledged ...

ITAT held that Section 263 cannot be invoked when the AO has already examined the issues and applied his mind. Key takeaway: Mere preference for deeper enquiry does not make an assessment ...

The Court held that GST registration cannot be restored solely to claim ITC under Section 16(6) when the taxpayer voluntarily cancelled registration. The ruling confirms that Section 16(6) applies ...

The Court addressed the delay in executing a Section 14 SARFAESI order and directed authorities to hand over possession within four weeks. The ruling ensures timely implementation despite ...

The Court set aside a suspension issued for not acting against a bogus GST firm, noting the officer was on sanctioned leave and later transferred. The ruling permits inquiry proceedings to continue ...

The Court dismissed the petition seeking release of seized gold, noting that the 2018 confiscation order was never challenged. The ruling held that no interference was warranted at this ...

The Tribunal confirmed that unsecured loans of ₹1.77 crore were genuine, supported by account-payee cheques, NBFC registration, bank statements, and confirmations. AO’s additions were based on ...

Court condoned a 27-day delay in filing an appeal and held that pre-deposit must be computed only on disputed tax. The matter was remanded for fresh calculation and ...

The Tribunal held that amounts paid directly to a confirming party did not accrue to the seller and could not be treated as capital gains. The Section 263 revision was invalidated because the ...

The Calcutta High Court dismissed the writ petition, confirming the petitioner’s repatriation under DOPT OM 17-06-2010. The CAT’s findings on unsuitability and compliance with notice requirements were ...

The Tribunal held that once the Final Order under Section 147/144C(3) is passed, the DRP has no jurisdiction to consider belated objections. Consequently, appeals against DRP directions in such cases ...