ITAT Raipur held that non issuance of notice u/s. 142(1) of the Act and non serving of such notice to the assessee as per ...

Chhattisgarh HC grants liberty to petitioner to file appeal against GST orders, directs appellate authority not to reject on ...

Kerala High Court held that writ against provisional attachment order passed u/s. 5(1) of the Prevention of Money Laundering Act [PMLA] is not maintainable since efficacious alternative statutory ...

Although this protection does not extend to civil consequences such as forfeiture of property, cancellation of licenses, or debarment from business activities, any retrospective application of a penal ...

ITAT Delhi held that imposition of penalty u/s. 270A(9)(a) of the Income Tax Act without mentioning the specific instance of misreporting in the notice or in order will vitiate the penalty order.

Himachal Pradesh High Court held that concurrent running of the sentences is permissible only if the offences have arisen out of the single transaction. Accordingly, concurrent sentences cannot be ...

ITAT Chandigarh held that surplus funds of a charitable institution are being held in a fiduciary capacity hence can never be used for any other purpose except for charitable activity. Accordingly, ...

ITAT Delhi held that taxability of service receipt amounts in terms of India- Thailand DTAA needs fresh consideration since relevant documents are not submitted. Accordingly, appellant is directed to ...

Madras High Court held that petition is dismissed since the same was filed on the premise that bank (recovery officer) has sold entire property (included the one already sold). The said premise is ...

Mumbai ITAT rules ACG Pam Pharma's CSR donations are eligible for Section 80G deduction, quashing PCIT's revisional order and restoring the AO's ...

Kerala HC holds that a retail plywood importer cannot claim delayed BIS compliance under QCO 2024, as MSME benefits are limited to priority ...

Tax dispute over insurance auxiliary services falls outside HC jurisdiction; Revenue barred from Supreme Court appeal due to low tax ...