The Supreme Court upheld deletion of addition made on estimated production yield after finding no evidence of unaccounted sales. The ruling reiterates that suspicion and assumptions cannot replace ...

The Jammu & Kashmir High Court directed restoration of GST registration even though the statutory appeal had been dismissed ...

The Orissa High Court modified a motor accident compensation award after finding that the Tribunal failed to deduct income tax while calculating loss of dependency. The Court recalculated compensation ...

ITAT Delhi held that the Revenue’s appeal was not maintainable after excluding Education Cess from tax effect computation. The Tribunal dismissed the appeal as the tax effect fell below the CBDT ...

The Calcutta High Court considered the petitioner’s request for adjournment of GST enquiry proceedings after he claimed inability to appear due to a leg fracture. The Court sought instructions on ...

ITAT Mumbai held that although foreign commission expenditure was non-genuine and liable for disallowance, amounts already written back and taxed in a subsequent year could not again be taxed through ...

The Tribunal ruled that margins agreed under a Bilateral Advance Pricing Agreement may be used for non-covered AEs when transactions are functionally similar. The decision emphasized consistency and ...

The Delhi High Court held that consultancy and recruitment support services provided to foreign universities qualify as export of services under GST. The Court ruled that incidental involvement of ...

The Andhra Pradesh High Court held that a GST assessment order issued under Section 62 stood automatically withdrawn after ...

The ITAT Surat remanded a case involving a Rs.30 lakh gift treated as unexplained cash credit under Section 68. The Tribunal allowed the assessee another opportunity to submit bank records and explain ...

Mumbai ITAT held that the CIT(A) cannot dismiss an appeal merely for non-prosecution without adjudicating the issues on merits. The matter relating to TDS on payments to Facebook Netherlands was ...

The Sales Tax Bar Association requested reconsideration of Bar Council of India rules prohibiting advocates from entering ...