The Court ruled that omission to issue Section 143(2) vitiates reassessment at the root. Such a defect...
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The Court held that Section 197 applications cannot be rejected mechanically to “protect revenue.” Mandatory factors under...
The High Court held that long-held, undeveloped land sold by the assessee gave rise to capital gains....
The Supreme Court upheld rejection of treaty benefits where transactions were prima facie designed to avoid tax....
The dispute concerned late filing of an audit report triggering penalty under section 271B. The Tribunal accepted...
The court ruled that Section 74 proceedings cannot be invoked in the absence of fraud or wilful...
Courts have ruled that transfer of leasehold rights is not a supply of services. The key takeaway...
Section 74 applies only where fraud or intent to evade tax is established. Vague notices based on...
Punjab and Haryana High Court held that bail in fraudulent GST Input Tax Credit allowed since trial...
The Court ruled that refunds arising from statutory pre-deposits must follow the specific appellate provisions, holding the...