The Madras High Court held that recovery of penalty under Section 271(1)(c) shall remain stayed when the main income tax ...

ROC Mumbai imposes penalty on Hexaware Technologies and officers for late filing of Form MR-2 for appointment of non-resident ...

The issue was whether customs could deny AIFTA duty exemption for ten consignments based only on irregularities found in a separate, single import. The CESTAT set aside the duty demand, holding that ...

The Punjab and Haryana High Court dismissed a plea challenging Sections 69 and 132 of the HGST Act, citing the Supreme Court’s decision in Radhika Agarwal upholding the validity of GST arrest ...

The Delhi High Court held that a deficiency memo under Rule 90 of the CGST Rules must be issued within 15 days of filing a refund application. Delay beyond this period entitles taxpayers to interest ...

ITAT Chennai ruled that the CIT(E)'s scope for Section 12AB registration is limited to verifying charitable objects and activity genuineness, not conducting a full assessment of commercial income. The ...

The ITAT held that the PCIT incorrectly invoked Section 263 to substitute the AO's plausible view, ruling that a business disallowance under Section 37(1) does not automatically become deemed income ...

The Kerala High Court stayed tax recovery against an association, ruling that the NFAC must decide the pending appeal in light of the assessee's restored Section 12A registration. The assessment order ...

The Bombay High Court ruled that the Assessing Officer’s steps under Section 148A, taken despite a continuing stay order, were illegal and directed refund adjustment amounts to be deposited in ...

Kerala High Court dismissed a writ petition challenging a Section 153C assessment, ruling that the ITAT had already addressed the Abhisar Buildwell Supreme Court judgment. Since the ITAT order ...

The Punjab and Haryana High Court granted bail to an accused in a ₹19 crore fake ITC case after six months of custody, holding further detention ...

The Gujarat High Court held that a reassessment notice issued in the name of a deceased person is void and unenforceable, quashing the notice and related ...