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 ...

Modern trends in IIL seek to address these concerns by promoting investments that align with sustainable development and ...

Striking off a Company can occur for various reasons, including failure to commence business, prolonged non-filing of ...

Arjuna (Fictional Character): Krishna, a taxpayer, is paying ₹51,000 per month as rent for his residential flat and is not ...

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 ...

The Orissa High Court applied this principle, reaffirming that non-consideration of a taxpayer’s response under Section 61 renders subsequent action under Section 73 procedurally flawed. Accordingly, ...

The ITAT observed that both the assessment and appellate orders were passed in violation of the principles of natural justice. The Tribunal noted that the AO ignored the assessee’s attempt to respond ...

Forging India Iron And Steel Limited Vs Union of India And Ors. (Calcutta High Court) The Calcutta High Court addressed two appeals arising from a writ petition filed by Forging I ...

The Delhi High Court upheld the CESTAT’s decision, stating that the uncertainty surrounding the sub-contractor’s service tax obligations negated the department’s claim of willful misstatement or fraud ...

The court ruled that the DRI could clone the data from the seized devices and return them to the petitioners. The court emphasized the established legal procedures for proving electronic data, ...