Recognising the role of a Kaccha Arhtia, the Tribunal ruled that only commission constitutes income. TDS deducted...
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The Tribunal examined whether a large consultancy payment was allowable when the assessee failed to establish its...
The assessing authority made a large addition without explaining its nature or legal basis. The Tribunal ruled...
The Tribunal observed that the transfer pricing adjustment was based on unexplained margin calculations. A fresh working...
Taxpayers are facing revival of decades-old demands without prior notice or service of orders. The key takeaway...
The Tribunal held that reopening completed scrutiny assessments beyond four years is invalid when reasons do not...
The Tribunal held that reassessment notices issued by the jurisdictional officer violated the mandatory faceless regime under...
The Court found that the explanation regarding dividend income was on record but not examined. Reopening based...
High Court quashed the adjustment made in the intimation under Section 143(1) disallowing deduction under Section 10B...
The High Court ruled that ITC cannot be reversed when the supplier was registered at the time...