The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...

Gujarat HC held that ex parte orders are invalid if personal hearing notices under Section 37C are not properly delivered with proof, reinforcing procedural ...

The Court overturned convictions after finding contradictions, missing proof of possession, tainted recoveries, and unreliable forensics. It reaffirmed that convictions cannot rest on infirm ...

ITAT Delhi held that long-term capital gains cannot be treated as bogus merely on market suspicion or SEBI alerts without concrete evidence of ...

Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural ...

The Bombay High Court held that Section 153A cannot apply to years without incriminating material, reinforcing the principle that tax additions require concrete ...

The government clarified that shell companies are not defined in company law, but inactive entities are removed through statutory strike-off provisions. The key takeaway is that enforcement relies on ...

Bombay High Court held that this court order doesn’t contain any ‘finding’ or ‘direction’ as contemplated by provisions of section 153(6) and consequently no order of assessment could be passed in ...

The court directed the Board of Advance Rulings to expedite the disposal of a pending application under Section 245Q, ensuring timely filing of tax returns by the ...

This notification addresses whether statutory development authorities qualify for income-tax exemption under section 10(46). The key takeaway is that specified non-commercial income is exempt, even ...

While allowing proceedings to continue, the Court restrained enforcement of any final order arising from the show cause notice pending further ...

This notification clarifies the conditions under which a development authority qualifies for tax exemption. The ruling highlights that continued constitution under the relevant State law is mandatory ...