The Tribunal held that imports across multiple consignments without one-to-one correlation cannot be treated as complete drones. It set aside the denial of provisional ...
Observations regarding inconsistencies and possible backdating of documents led the Court to closely examine the claim. The ...
The Court held that procedural delay in filing Form 10B should not result in denial of exemption. It emphasized that ...
The case involved penalty for failure to respond to statutory notices during assessment. The Tribunal reduced the penalty after both parties agreed on a lower amount to resolve the ...
The Tribunal held that absence of commenced activities is not a valid ground to deny registration where objects are charitable and proposed activities align with ...
The issue involved denial of exemption for failure to attach audited accounts with Form 10B. The Tribunal held such lapse to be procedural and directed reconsideration, emphasizing that substantive ...
The Central Board of Direct Taxes (CBDT) has introduced a significant compliance change in the newly released ITR-4 (Sugam) for Financial Year 2025-26. The ...
Explore why composite GST notices across multiple years should be judged by severability, not invalidation, balancing tax recovery with statutory ...
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