ITAT Cuttack held that reassessment proceedings fail when no addition is made on the very reasons recorded for reopening. If ...

Since the reassessment itself was quashed, the addition treating long-term capital gains as unexplained cash credit under ...

The notification substitutes valuation tables under the Customs Act, reaffirming tariff values for edible oils, precious ...

The tribunal held that large cash deposits in bank accounts cannot be taxed as unexplained income when the assessee proves he ...

The High Court held that an eight-day delay in filing a GST appeal within the condonable period deserved consideration. The ...

The tribunal held that any adjustment while processing a return under Section 143(1) requires prior intimation to the ...

The dispute centered on a statutory obligation to maintain books of account. The tribunal confirmed that non-compliance ...

The appellate authority held that underground natural gas pipelines are immovable property. ITC on goods and works contract ...

The court held that once all GST dues, interest, and penalties are cleared, authorities must consider revocation of ...

The regulator proposes lowering the Z-Score used in historical stress testing from 10 to 5 for commodity derivatives. The ...

The ruling addressed whether a delayed application could survive after statutory change. The Tribunal directed fresh consideration by applying the liberalized timeline introduced by Finance Act, ...

The issue was whether reassessment survives when no addition is made on the reasons recorded for reopening. The Tribunal held ...