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

CESTAT Bangalore held that DLP data projectors having additional facility of video port are classifiable under CTH 8528 6100 ...

The revenue over the years is vehemently passing assessment orders not giving effect to the appellate authority’s directions.

Also, it needs to be borne in mind that the Madras High Court had allowed the appeals that had been filed by two other ...

Gift Deed is a document by which a transaction is recorded. The donee (the recipient of the gift) does not have to pay any ...

In India, the ARC sector holds significant promise alongside considerable obstacles. A major hurdle for ARC firms is ...

Under the GST Law there is only two sections 73 and 74 of the CGST Act by which proceedings may be initiated to determine 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) ...

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 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 ...

Hon’ble Delhi HC in the case of PCIT vs. Anuj Bansal has held that approval given u/s 153D has been granted in a mechanical manner and without application of mind and thus it is invalid and bad in law ...

CESTAT Kolkata held that penalty u/s. 114 of the Customs Act imposable on customs broker and intermediary with regard to non-compliance of their duty of fulfilling KYC requirement. Accordingly, ...