The Tribunal held that building construction for future educational use qualifies as charitable activity. The rejection of 80G approval solely due to absence of active operations was ruled ...

The Tribunal noted non-payment of significant dues, including EDC payable to ADA and tax liabilities, and admitted the Section 10 application, commencing CIRP and appointing an ...

Tribunal upheld CIT(A)’s deletion of addition under Section 69A for cash deposits from painting sales, ancestral jewellery, and customary gifts. Revenue failed to challenge the well-supported factual ...

The Court denied bail citing the serious nature of an organized GST evasion scheme and the ongoing investigation. The ruling highlights concerns over evidence tampering and the need to protect revenue ...

ITAT Delhi dismissed an appeal where the assessee continuously absented itself, upholding additions under Section 143(3). The case reinforces that tax law protects diligent litigants, not those ...

The Rajasthan High Court ruled that a Section 148 notice for AY 2015-16 was valid as it fell within the ten-year limit for escaped income in search cases exceeding Rs.50 ...

The Court held that multiple refund applications filed within time were wrongly rejected as time-barred. It ruled that COVID-19 limitation exclusion and earlier timely filings must be considered, ...

The Madras High Court held that tax claims not included in a Resolution Plan approved under the IBC cannot be pursued, confirming all pre-approval dues stand ...

The Tribunal held that allegations of mis-declaration and under-valuation were unsupported by evidence. The redemption fine and penalty were set aside as the valuation acceptance was attributed to ...

The Court held that GST recovery exceeding 10% made earlier must be treated as statutory pre-deposit. The appellate authority must hear the appeal on merits without insisting on further ...

ITAT Ahmedabad upheld ₹59.9 lakh addition from demonetisation-period cash deposits and GP estimation, confirming the rejection of unverifiable books due to abnormal sales and fraudulent ...

Tribunal held that income cannot be added merely because it appears in Form 26AS and remanded matter to verify whether assessee actually received amounts corresponding to TDS ...