ITAT Chennai held that the assessee was denied reasonable opportunity when the CIT(A) dismissed the appeal in limine without permitting correction of technical defects in the condonation petition. The ...

The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax amount. The Court also directed reconsideration of the reply and ...

The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the prescribed ST-4 form. The Tribunal held that proper pleadings are essential ...

The Tribunal ruled that only 8% of disputed purchases could be added where the assessee had disclosed corresponding sales and made payments through banking channels. Entire purchase disallowance was ...

The Bangalore ITAT held that indexation benefit for capital gains must be allowed from the year the property was first rented and income was offered to tax, not from the date of occupancy ...

The ITAT Chandigarh held that reassessment proceedings initiated under an incorrect and obsolete PAN suffered from a jurisdictional defect. The Tribunal ruled that failure to consider the assessee’s ...

The Tamil Nadu AAR held that commission paid to a foreign national director for sourcing export orders attracts GST under reverse charge as it qualifies as import of services. The ruling relied on ...

The Court held that cancellation of GST registration is justified where material indicates that ITC claims are supported by fabricated documents and fake invoices. The appeal against cancellation was ...

The Tribunal held that joint ownership alone cannot restrict Section 54 deduction where the entire source of investment for the new residential property originated from the ...

The Nainital Bank issued an RFP for appointment of Statutory Central Auditors for FY 2026-27 in line with RBI guidelines. The document prescribes strict eligibility conditions, evaluation criteria, ...

The Tribunal ruled that under-reported income must be calculated as the difference between assessed income and income processed under Section 143(1)(a). Penalty computation was sent back for ...

The Gujarat High Court held that a GST appeal filed within the additional condonable one-month period cannot be rejected mechanically on limitation grounds. The Court ruled that appellate authorities ...