The Tribunal highlighted that non-receipt of assessment notice and lack of knowledge about tax procedures justified the ...

CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] ...

Stay organised with these 8 digital record-keeping tips for small business owners that will help you secure files, streamline ...

The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the ...

The Court ruled that denying ITC for supplier non-compliance results in cascading tax. Authorities must ensure GST taxes only value addition and not penalise genuine ...

Gauhati High Court held that writ petition is not maintainable due to availability of alternative efficacious remedy under the provisions of Section 85 of the Finance Act, 1994 before appellate ...

ITAT Amritsar ruled that accepting demonetised currency beyond the permitted date does not ipso facto create unexplained income under Section 69A. The assessee’s cash sales were already included in ...

The Tribunal set aside the prior order as the deceased assessee could not represent himself and legal heirs were not on record. CIT(A) is directed to consider all issues afresh, including denial of ...

The ITAT held that the AO’s allowance of an 80G deduction without examining the background of M/s. Aadhar Foundation was erroneous. The decision reinforces that Explanation-2 to Section 263 requires ...

The Tribunal ruled that a mere disallowance of depreciation, with full disclosure of facts, does not attract penalty under Section ...

The regulator upheld the merger of Scheme A with larger asset classes citing its small corpus and concentration risk. The move improves diversification, stability, and long-term retirement outcomes ...

Orissa High Court held that filing of writ petition challenging adjudication order under section 73 of the GST Act after inordinate delay of around one year with adequate reasoning for inordinate ...