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Seeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns -...
Seeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns - The appellant faced the risk of irreparable loss and exclusion from tender enlistment if registrat... ...
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Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable...
Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - Despite the respondent's argument that the order was upload... ...
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Demand of GST - The High court noted that the return of documents raised a disputed question of fact,...
Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from ... ...
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Validity Of Order for Cancellation of Registration passed in Form GST REG-19 - non-application of mind -...
Validity Of Order for Cancellation of Registration passed in Form GST REG-19 - non-application of mind - No opportunity of hearing - The High Court partially allowed the writ petition, quashing the im... ...
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Reopening of assessment u/s 147 - second re-assessment notice u/s 148A - The High Court noted that the...
Reopening of assessment u/s 147 - second re-assessment notice u/s 148A - The High Court noted that the petitioner did not challenge the earlier re-assessment order dated 28.03.2022, which had become f... ...
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Reopening of assessment u/s 147 - non independent application of mind by AO - Scope of borrowed...
Reopening of assessment u/s 147 - non independent application of mind by AO - Scope of borrowed satisfaction - The Appellate Tribunal found that the reopening was solely based on assumptions without c... ...
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TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture...
TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of transactions between the appellant an... ...
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Validity of assessment order u/s. 147 r.w.s 144 - Assessee being Non-Resident Indian - The AO assessed...
Validity of assessment order u/s. 147 r.w.s 144 - Assessee being Non-Resident Indian - The AO assessed the property below its market value, leading to an addition of income from other sources. The app... ...
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Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B during the appellate proceedings, the...
Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B during the appellate proceedings, the Tribunal ruled that the primary requirement for claiming deduction under Section 11 was not fulf... ...
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Rectification u/s 154 - Characterization of receipts - Exemption of interest on enhanced compensation...
Rectification u/s 154 - Characterization of receipts - Exemption of interest on enhanced compensation from tax denied u/s. 10(37) - However, the Appellate Tribunal dismissed the appeal, affirming the ... ...
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Reopening of assessment u/s 147 - absence of valid approval to be obtained u/s 151 - The Appellate...
Reopening of assessment u/s 147 - absence of valid approval to be obtained u/s 151 - The Appellate Tribunal noted that the approval obtained from the Additional Commissioner of Income Tax was not in a... ...
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Revision u/s 263 - debatable issue - taxability of interest received by the Assessee on the enhanced...
Revision u/s 263 - debatable issue - taxability of interest received by the Assessee on the enhanced compensation u/s 28 of the Land Acquisition Act - The Appellate Tribunal examined the issues raised... ...
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Deduction u/s 80P2(a)(i) - Interest on fixed deposits - The Appellate Tribunal noted that the deductions...
Deduction u/s 80P2(a)(i) - Interest on fixed deposits - The Appellate Tribunal noted that the deductions available under Section 80P(2)(a) are activity-based, and the interest income earned by the ass... ...
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Revocation of Customs Broker license - The Tribunal found no evidence of a direct violation by the...
Revocation of Customs Broker license - The Tribunal found no evidence of a direct violation by the appellants in terms of authorization processes as the appellants did receive documents from a third p... ...
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Valuation of exported CD ROMS - Import of goods by availing excess export promotion benefits i.e....
Valuation of exported CD ROMS - Import of goods by availing excess export promotion benefits i.e. DEBP/DEEC Credits - The Tribunal notes that the DEPB licenses issued to the Respondents were not cance... ...
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Seeking grant of bail - custody for more than 41 days - Smuggling - Gold - Indian and Foreign currency -...
Seeking grant of bail - custody for more than 41 days - Smuggling - Gold - Indian and Foreign currency - The applicant claimed innocence, stating that he was falsely implicated and had no knowledge of... ...
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Approval of scheme of amalgamation - Application of the "Alter Ego" Principle - Violation of Section 233...
Approval of scheme of amalgamation - Application of the "Alter Ego" Principle - Violation of Section 233 of the Companies Act, 2013 - requirement of holding at least ninety percent of the total number... ...
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Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days...
Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days during which the proceedings were stayed - The High Court acknowledged the stay of proceedings ... ...
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Rejection of application filed by the Appellant (Suspended Director) before the Adjudicating Authority -...
Rejection of application filed by the Appellant (Suspended Director) before the Adjudicating Authority - Challenging the authority of another director's actions and Approval of Resolution Plan CIRP - ... ...
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Fixation of IRP fees - lack of earnestness and proficiency on the part of the IRP - The Appellate...
Fixation of IRP fees - lack of earnestness and proficiency on the part of the IRP - The Appellate Tribunal finds that the IRP's fees were initially quoted at a higher amount but were subsequently redu... ...