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

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 held that where an assessment is passed ex parte, fairness requires giving the taxpayer a chance to present their case. The matter was remanded upon partial tax deposit for fresh decision on ...

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 SC held that imposing an additional bank guarantee was excessive when a ₹1 crore bond with sureties was already furnished. It overturned the HC view, emphasizing that bail conditions must remain ...

The case deals with rejection of a delayed tax appeal due to insufficient explanation. The Court upheld the defect but ...

The Court set aside a GST demand order after finding that authorities failed to consider the taxpayer’s replies and supporting documents. It held that lack of reasoning and mechanical conclusions ...

The Court upheld addition of unexplained income after finding no credible evidence of the donor’s financial capacity. It ...