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 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 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 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 ...
The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasized that decisions must reflect application of mind and proper ...
The tribunal permitted set-off of interest paid against interest earned, finding both were intrinsically linked to business activities. It directed that only net impact be adjusted in capital ...
The issue involved challenge to provisional attachment under Section 83 of the CGST Act. The Court refused to interfere, holding that the petitioner must first exhaust the statutory remedy of filing ...
The Court held that cancellation based on grounds not mentioned in the show cause notice violates natural justice. The order was set aside and registration restored with liberty for fresh ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results