Two Possible Views Principle – The Chhattisgarh High Court reiterated that if the AO’s view is legally permissible, even if ...

[5] It was submitted that as per provisions under Section 75 of the GVAT Act, the Tribunal could not have passed an order of pre-deposit and on failure thereof, ought not to have dismissed the ...

Summary: In a significant ruling, the Supreme Court of India in the case S Vijikumari vs Mowneshwarachari C (2024 INSC 732), declared that the Protection of Women from Domestic Violence Act (2005) ...

Supply of Baby Carrier with hip seat as manufactured by the applicant shall be covered under HSN 6307 90 and would attract tax @ 5% when sale value does not exceed Rs. 1,000/- per piece and @12% when ...

An annulled assessment is void, with no scope for revival, whereas, a set-aside assessment, can be revived if specific directions are provided. In cases where no such directions are given, the ...

In the case of Real Food Agency Pvt Ltd Vs ITO (ITAT Indore), the Income Tax Appellate Tribunal (ITAT) addressed the appeal against the Commissioner of Income-Tax (Appeals) order for the Assessment ...

In the case of In re Mangalam Developers (GST AAR West Bengal), the applicant sought clarity on whether interest charges by HDFC Bank Ltd should be considered as inward supply from registered ...

Madras High Court held that Input Tax Credit [ITC] amount erroneously stated in final portion of the order accordingly matter remanded for fresh consideration.

ITAT Mumbai held that the addition of non genuine labour expenses u/s 37 of the Income Tax Act is unwarranted as assessee has proved the genuineness of the payment of labour charges.

ITAT Ahmedabad held that PCIT has taken divergent view from that of AO without giving the basis for invoking of provisions of section 263 of the Income Tax Act. Accordingly, order passed by PCIT u/s.

In the case of AKS Expo Chem Pvt Ltd, the applicant sought an advance ruling on the issuance of tax invoices for their product, Bengel Plus, used in mining operations. The company requested ...

ITAT Bangalore held that rejection of exemption u/s. 11 of the Income Tax Act due to non-appearance of form 10B in e-filing portal unjustified as form was already filed but was not appearing in ...