The Tribunal directed estimation of income at 8% under Section 44AD after disallowing expenses due to lack of evidence in Friends Transport Carrier vs ...

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 ...

The Tribunal ruled that refund limitation under Section 27 does not apply to bank guarantees encashed during pending appeals and ordered customs to refund the encashed ...

The ITAT Mumbai dismissed the Revenue’s appeal, holding that penalty cannot be imposed where the assessee’s claim is based on a genuine interpretation of Section 44 and Rule 5 and involves a debatable ...

In a case concerning Uzbekistan Airways, the Delhi High Court granted time to file an appeal against a GST demand of ₹35.39 lakh. The Court held that the appeal, once filed within time, must be heard ...

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 Bombay High Court stayed orders treating PCMC as an assessee in default for not deducting TDS on issuance of TDRs, holding that Section 194LA applies only to monetary ...

The Central Administrative Tribunal, Cuttack, imposed a ₹20,000 cost on the CBIC Chairman for non-compliance with its earlier directions and for failing to appear despite a specific order. The ...

The ITAT Lucknow held that the penalty imposed under Section 271C on NHAI was invalid as it was passed beyond the six-month limitation period and became unsustainable after deletion of the related ...

ITAT Ahmedabad remanded the case of a charitable trust whose exemption claim was rejected owing to mismatched registration details, directing a fresh decision after hearing the ...

The Calcutta High Court permitted Subrata Mondal to clear his tax liability in installments after an initial ₹10 lakh payment, directing the appeal to be heard on ...

The Madras High Court stayed recovery for 90 days, allowing Faiz Wahab time to file a stay application after the sale advance refund was taxed as unexplained ...