1. Delay condoned. 2. These Special Leave Petitions are squarely covered by the Judgment of this Court rendered on 3-10-2024 ...

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

4. Now the Revenue is in appeal before the Tribunal contending that filing of Audit Report in Form 10BB as per 10th proviso to section 10 (23C) of the Act is mandatory and the CIT (A) erred in ...

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 ...

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

The Delhi High Court addressed a writ petition filed by Janus Infrastructure Projects Private Limited challenging a reassessment notice dated February 6, 2024, issued under Section 148 of the Income ...

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 ...

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 ...

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 ...