ITAT Delhi held that as per the MAT provisions of section 115JB of the Income Tax Act the lower of book losses or unabsorbed ...

Andhra Pradesh HC rules GST assessment orders without a Document Identification Number (DIN) are invalid, but remain ...

ITAT Mumbai directed Assessing Officer to restrict deemed dividend amount only to extent of accumulated profits of lending ...

NCLT Ahmedabad held that application under section 9 of the Insolvency and Bankruptcy Code [IBC] for initiation of Corporate Insolvency Resolution Process [CIRP] against Synergy Food and Agro ...

CESTAT rules Semi Conductor Laboratory (SCL) is not a business entity, exempting it from service tax on CISF security. Strategic R&D lacks commercial ...

Dismissing the AO’s view that interest should be restricted to months of operation, Tribunal allowed full claim, reaffirming that partner interest accrues on financial ...

Delhi ITAT set aside income addition under Section 44AD, holding that Assessing Officer acted beyond his powers in a limited scrutiny case meant only for verifying cash ...

The strict 4-month statutory limitation period for filing a GST appeal under Section 107 could not be condoned, as the provision created a special regime that excluded the general principles of ...

The ITAT Delhi affirmed the grant of Section 11 exemption to a charitable society, ruling that if the Assessing Officer fails to make a mandatory reference to the DVO to question a valuation, the ...

ITAT Mumbai condoned a 388-day delay and remanded the case of Dahisar Gramin Bigar Sheti Sahakari Pat to the Assessing Officer to verify ₹29.46 lakh in cash deposits claimed to be received from ...

Madras HC rules single GST show cause notice/assessment order for multiple financial years is impermissible. Each year requires a separate ...

Finance Ministry has curtailed the zero-duty period for Yellow Peas imports, limiting it to Bills of Lading issued on or before 31st October ...