The Uttarakhand High Court addressed a writ petition filed by Mangalam Associates challenging the cancellation of their GST ...

The primary dispute revolved around the reopening of assessment proceedings under Section 147 and the addition of ₹8.01 crore ...

The core issue stemmed from payments amounting to ₹1.04 crore made by the assessee during the year, with 30% (₹31.34 lakh) disallowed for failure to deduct TDS. A significant portion of the disallowed ...

Concluding that the expenses claimed appeared excessive, the AO made a 20% ad hoc disallowance of the indirect expenses amounting to Rs. 1.17 crore, resulting in a disallowance of Rs. 23.49 lakh. This ...

2. Mrs. Pattanayak, learned advocate, Additional Government Advocate appears on behalf of State and submits, petitioner was disqualified on finding that his registration with the tax authority stood ...