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

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

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

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

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

The issue was whether reassessment completed after a court stay complied with statutory timelines. The Tribunal held that limitation resumes from the date the stay is vacated, rendering the ...

Supreme Court held Section 29A time can be extended even after a delayed arbitral award; late award is unenforceable, not void, and mandate extension remains ...