Supreme Court held that states cannot undo decades-old land transactions to reclaim title, emphasizing protection of innocent buyers and their right to basic ...

The court examined whether delay in Form 10B filing could be condoned but found the authority rejected it on unrelated grounds. It held that such rejection beyond the scope of Section 119(2)(b) was ...

The issue involved classification of land for capital gains taxation. The Court held that revenue records and evidence of agricultural activity prevail, making the land exempt from capital gains ...

The case examined validity of a GST demand passed without hearing the taxpayer. The Court held that absence of personal hearing violates natural justice, requiring the order to be set ...

The Court dismissed the petition after finding that the petitioner failed to establish a clear connection with the goods and transaction. It held that lack of locus itself justified rejection of the ...

The Court ruled that cotton seed oil cake qualifies as cattle feed and is exempt from GST. The key takeaway is that exemption applies from the beginning of GST ...

The court set aside conviction after finding inconsistencies in witness statements and absence of corroborative evidence. It held that the prosecution failed to prove the case beyond reasonable ...

The case involved addition on account of unexplained foreign remittances. The Tribunal held that failure to examine documentary evidence warranted remand for fresh ...