The case addressed whether stock discrepancies could be attributed to a sister concern. The Court held that...
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The Court held that cancellation cannot be applied retrospectively unless the show cause notice clearly proposes such...
The Court held that retrospective cancellation requires clear justification and cannot be applied mechanically. In absence of...
The ruling holds that deposits made from surplus business funds are part of operational activity. Interest earned...
The case examines whether penalty can be levied when the quantum issue is admitted by the High...
The issue was denial of deduction under Section 54F as a fresh claim not made in return....
The issue was whether full bank deposits of a commission agent can be taxed as unexplained income....
The issue was whether reassessment beyond 3 years is valid when escaped income is below ₹50 lakh....
Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations...
The applicant sought clarity on refund eligibility after filing NIL claims but later withdrew the application citing...