SEN HON LEE TECHNOLOGIES and its directors failed to consecutively number pages and record dates of minutes for AGMs held on ...

The ITAT ruled that CSR expenditure, though disallowed as a business expense, qualifies for deduction under Section 80G if paid to approved entities. The Tribunal directed the AO to verify the ...

Supreme Court held that since all three conditions required to sustain levy of tax u/s. 3F(1)(b) of the Uttar Pradesh Trade Tax Act, 1948 are fulfilled, tax is leviable on ink and processing material ...

If any person makes any default in complying with the provisions of this section, he shall be liable to a penalty of one lakh ...

The Allahabad High Court set aside multiple GST show cause notices and assessment orders issued against a firm whose proprietor was already deceased, ruling that proceedings for tax determination ...

Court holds that a single SCN covering several years is valid under Section 74 of the CGST Act, as fraudulent ITC claims often span multiple ...

Madhya Pradesh High Court rules that share of profit from taxable AOPs cannot be taxed again in the member’s hands, upholding ITAT’s order in Principal Commissioner vs. Ramesh Chandra ...

The Mumbai ITAT restricted the disallowance for purchases from hawala parties to 25% of the bogus purchase amount, affirming the material was genuinely received and sold, despite fictitious invoices.

The ITAT Pune condoned a 631-day delay citing financial seizure under the Mst. Katiji principle, restoring the appeal concerning Rs. 29 Lakh interest disallowance and ad-hoc cash addition back to the ...

The CESTAT Delhi bench set aside penalties totaling ₹1,75,000 imposed on Paramount Surgimed Ltd. under Section 158 of the Customs ...

Learn why businesses can claim input tax credit on GPA insurance under GST, as it is classified as general insurance, not life or health ...

ITAT Delhi allows Henna Industries' appeal, deleting a Rs. 9.30 lakh disallowance made by the CPC under Section 143(1), confirming it was due to a clerical mistake in the tax audit ...