The Supreme Court dismissed the Revenue’s challenge to depreciation claims on leased assets after the Bombay High Court held that leasing constituted business use under Section 32. The ruling ...

The Calcutta High Court held that a dispute arising from a conveyance relating to office premises satisfied the definition of a commercial dispute under the Commercial Courts Act, ...

The ITAT Ahmedabad held that reassessment under Section 147 was invalid because the Assessing Officer reopened the case for fictitious loan entries but made additions for alleged bogus LTCG from penny ...

Sections 339 and 340 explain corpus and deemed corpus donations, investment conditions, and rules for religious place renovation ...

The Madras High Court quashed prosecution under Sections 276CC and 278B after finding that the petitioner had resigned as director before the relevant assessment year. The Court relied on Form No.32 ...

CESTAT Mumbai upheld demand, interest, and penalty for failure to reverse SAD Cenvat credit on imported inputs transferred between units. The Tribunal held that extended limitation was valid due to ...

Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violated statutory requirements. The Court restored the matter and granted ...

CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and explanation regarding delayed receipt of the order. The Tribunal held ...

Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab initio. The Court quashed the demand order passed in the name of the ...

The Tribunal held that two sale deeds represented the same transaction because one was merely an amendment correcting a survey number error. It directed deletion of the duplicate addition made by the ...

Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary deposits. Court granted tax authorities an opportunity to take ...

High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deductions from running bills. The Court refrained from deciding the merits ...