The Telangana High Court has directed state revenue authorities to consider and decide upon a representation filed by ...

In simple words, judicial discipline means, the lower authorities following the decisions of the higher authorities. In the GST context, the decisions given by the Appellate Authorities, Appellate ...

Upon reviewing the case and the medical records presented, the Karnataka High Court found merit in the petitioner’s plea. The court noted the documentary evidence establishing the father’s prolonged ...

On top of the higher tax rate, the department can levy penalties under Section 270A and Section 271AAC. These are calculated on the additional tax assessed: Under Section 270A (for under-reporting or ...

However, the Assessing Officer initiated penalty proceedings under Section 271(1)(c) for allegedly furnishing inaccurate ...

The Gujarat High Court has validated the reopening of income tax assessment for Aradhna Estate Pvt. Ltd., dismissing the ...

Delhi High Court held that Rule 16 of the Drawback Rules does not prescribe any limitation especially when there are strong ...

Delhi High Court has declined to quash an order holding a Chartered Accountant (CA) liable for penalties in a case involving alleged fraudulent duty drawback claims. Yogendra Singh Balyan, the ...

ITAT Delhi held that mere confession of accused cannot be a ground for conviction since the same is not supported by credible evidence on records. Accordingly, addition under section 69 of the Income ...

ITAT Kolkata held that re-assessment proceedings initiated under section 148 of the Income Tax Act without any tangible material and without independent application of mind is not sustainable in law.

(iii) An order passed by punishing authority on behalf of appellate authority by stating the same to have been passed with the approval of appellate authority is impermissible, illegal, nullity, coram ...

It was assessed to entry tax under the UP Entry Tax Act, 2000. An appeal against the assessment orders did not meet with success. It was contended that said 2000 Act was held to be ultra vires by the ...