The Chhattisgarh High Court addressed a petition filed by Firstmove Logistics (P.) Ltd. against the Union of India and South ...

ITAT Pune held that estimation of profit at 8% in case of contract work for government department, by taking provisions of section 44AD of the Income Tax Act as parameter, is justifiable. Accordingly, ...

Ahmedabad addressed an appeal filed by Sanjaykumar Zamatmal Kalwani against an order by the Commissioner of Income-tax (Appeals) (CIT(A)). The core issue revolved around an addition of ₹11,83,000 made ...

ITAT Chandigarh held that initiation of revisionary proceedings under section 263 of the Income Tax Act on the basis of audit objection is not permissible. Accordingly, order of PCIT quashed and ...

Gujarat High Court held that imposition of Integrated Goods and Services Tax [IGST] on ocean freight on reverse charge basis is unconstitutional thus voluntary payment of such IGST by the importer is ...

The court acknowledged the petitioner’s argument regarding the revised deposit rules. The state revenue’s counsel did not oppose the petitioner’s submission. The court then directed that the ...

In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of ...

iv) Respondents are directed to give effect to and implement the amended provisions contained in the Finance Act, 2024 and the CGST/KGST Acts and subsequent circulars that have been issued and ...

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 ...

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

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 ...

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 ...