The Tribunal held that the revised ₹25 lakh exemption limit for leave encashment under Section 10(10AA) must be considered ...

High Courts have ruled that recovery under Section 75(12) is limited to unpaid self-assessed tax, especially GSTR-1 and GSTR-3B mismatches. Where tax is already declared in GSTR-3B, authorities must ...

The Tribunal held that the reassessment notice issued after the extended limitation period was invalid under Section 149. As a result, the entire reassessment based on alleged accommodation entries ...

The Tribunal held that Section 249(4)(b) does not apply in reassessment where no advance tax liability existed, setting aside ...

The Tribunal accepted DGAP findings that total profiteering was ₹5.20 crore, though ₹6.63 crore had already been passed on. Only ₹5.80 lakh remains payable to certain ...

The Court held that renting space within a university campus for banks and similar facilities forms part of allied educational services. Consequently, the service tax demand and penalties were ...

The Tribunal found repeated factual errors in recorded reasons and notices. As the reopening lacked live nexus with escapement of income, it was struck down as a ...

The Tribunal held that purchases cannot be treated as bogus merely because the supplier did not file an income tax return. Verified GST filings and inventory records established transaction ...

Relying on the Supreme Court ruling in Rajeev Bansal, ITAT ruled that proper sanction is mandatory under the new reassessment regime. Non-compliance with Section 151 rendered the notice and subsequent ...

The Kerala High Court held that a time-barred appeal under Section 107 cannot be bypassed through a writ petition. Disputed issues of service of orders were found unsuitable for writ ...

ITAT Indore held that in absence of evidence, expense on fuel cost occurred on deployment of JCB’s on rent needs to be ascertained by way of proper and detailed empirical analysis. Accordingly, matter ...

The Tribunal held that failure of the Assessing Officer to verify genuineness of a ₹30 lakh donation under Section 80GGC rendered the assessment erroneous and prejudicial to revenue, justifying ...