Uttarakhand High Court held that Section 40(a)(ia) of the Income Tax Act, 1961 cannot be made applicable to short deduction ...

The movement of explosives from Maharashtra to company depots in West Bengal and Jharkhand under a running contract with Coal India Ltd. constituted branch transfers under Section 6A of the CST Act ...

ITAT Bangalore held that initiation of revisionary proceedings under section 263 of the Income Tax Act by CIT based on the recommendation of the AO is not maintainable. Accordingly, revisionary order ...

Delhi High Court granted regular bail in view of absence of evidence/ material alleging connection of petitioner in GST bogus firm registration case and also petitioner being in judicial custody for ...

ITAT Panaji held that ad-hoc determination of taxable income without invoking special audit u/s. 142(2A) of the Income Tax Act not only jostled ad-hoc & irrational estimations but led to farfetched ...

Calcutta High Court held that compounding application under Foreign Exchange Management Act, 1999 cannot be maintained post completion of adjudication process. Accordingly, appeal failed and hereby ...

This article analyzes how courts protect the right to trade under Article 19(1)(g) of the Constitution against arbitrary GST ...

The ITAT Ahmedabad set aside a reassessment order for Dalpat Baraiya, ruling that approval from the wrong authority ...

Buying real estate in the US is a lucrative investment for foreigners. Find out the tax implications to take full advantage ...

NCLT Mumbai held that resolution plan of Lokshakti Sugar & Allied Industries Ltd. [Corporate Debtor] as submitted by ...

Supreme Court dismissed a petition, condemning defendant for repeatedly seeking adjournments to delay a 2013 eviction suit.

NCLT Delhi held that the power of the Tribunal to restore the name of a struck off company under Section 252 of the Companies ...