Uttarakhand High Court held that Section 40(a)(ia) of the Income Tax Act, 1961 cannot be made applicable to short deduction ...

This article analyzes how courts protect the right to trade under Article 19(1)(g) of the Constitution against arbitrary GST ...

ITAT Delhi held that order of special audit held to be void ab-initio since due procedure as mandated under the provisions of Sec. 142(2A) and Sec. 142(2C) of the Income Tax Act has not been ...

ITAT Bangalore held that cash gifts received from relatives and friends during wedding cannot be treated as unexplained money u/s. 69A of the Income Tax Act merely because each donor is not ...

Madras High Court held that issuance of show cause notice under Customs Act by Additional Director General of Central Excise Intelligence based on notification which does not specify any territorial ...

Madras High Court held that the provisional attachment order passed under Section 83 of the CGST Act could not be made a basis to challenge any action that may be taken in future or any order passed ...

CESTAT Chennai held that the classification of the goods cannot be said to be one involving suppression of facts and willful mis-statement. Hence, invocation of extended period of limitation under ...

ITAT Bangalore held that initiation of revisionary proceedings under section 263 of the Income Tax Act by CIT based on the recommendation of the AO is not maintainable. Accordingly, revisionary order ...

Delhi High Court granted regular bail in view of absence of evidence/ material alleging connection of petitioner in GST bogus firm registration case and also petitioner being in judicial custody for ...

ITAT Panaji held that ad-hoc determination of taxable income without invoking special audit u/s. 142(2A) of the Income Tax Act not only jostled ad-hoc & irrational estimations but led to farfetched ...

Karnataka High Court issued a writ of mandamus directing appellate authority to dispose of the matter expeditiously as amount recovered under GST as petitioner alleges that recovery is done adopting ...

Calcutta High Court held that compounding application under Foreign Exchange Management Act, 1999 cannot be maintained post completion of adjudication process. Accordingly, appeal failed and hereby ...