The reassessment notice, issued after four years, alleged that income had escaped assessment due to the company’s failure to fully disclose relevant facts. However, the petitioner contended that the ...

The directions included a requirement for the assessee to deposit 10% of the disputed tax amount upon filing the appeal and an additional 20% of the remaining disputed tax to stay the impugned order.

The respondent, represented by the Additional Government Pleader, countered that the rectification application was thoroughly reviewed. They stated that the application was rejected due to the ...

In addition to previously approved disciplines, the new eligibility criteria now include degrees in Bachelor of Medicine and Bachelor of Surgery (MBBS), Bachelor of Dental Surgery (BDS), and various ...

1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar ...

“1) For that, the Ld. CIT (A) has erred in deleting an addition of Rs.2,97,16,776/- made by the AO as unexplained expenditure u/s 69C of the Income Tax Act although no supporting bills for such ...

This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Exemptions),Mumbai [hereinafter referred to as “CIT (E)”] rejecting approval u/s 80G of the Income-tax ...

Income Tax Appellate Tribunal (ITAT) Lucknow set aside an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] in the case of Bhava ...

The core issue in the appeal revolved around whether UCADA’s objectives qualified as charitable activities under the Income-tax Act. UCADA, established by an order from the Government of Uttarakhand’s ...

Conclusion: Assessee’s application for condonation of delay under Section 119 (2) (b) of the Income-tax Act, 1961, and the subsequent refund claim, were rightly rejected due to the delay exceeding the ...

Notwithstanding anything contained in section 66 of Chapter V of the Finance Act, 1994, as it stood prior to the 1st day of July, 2012, or in section 66B of the said Chapter of the said Act, as it ...

Thus, keeping these factors in mind the GST Council in its 53rd Meeting held in New Delhi on 22 June 2024 for the very first time, introduced the insertion of section 128A of the CGST Act 2017 in the ...