CESTAT held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was ...

Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed ...

Court held that a charge sheet does not infringe rights and cannot be challenged at threshold unless limited exceptional grounds exist. Ruling emphasizes that employees must raise objections during ...

The issue was prolonged detention of undeclared gold without a statutory notice. The Court held that failure to issue a show cause notice within the prescribed time mandates release of the seized ...

The High Court set aside an order rejecting condonation of a 13-day delay in filing a return during the COVID period. It held that pandemic-related constraints constituted genuine hardship and ...

Delhi High Court quashed a GST adjudication order passed ex parte, holding that taxpayer was not given a proper opportunity to reply or be heard, and remanded matter for fresh ...

The Tribunal held that denial of CSR expenditure under Section 37 does not bar deduction under Section 80G. It ruled that eligible donations forming part of CSR must be examined under Chapter VI-A ...

The tribunal examined whether reassessment could be initiated by an officer lacking jurisdiction over a non-resident assessee. It held that notices issued by an incorrect authority render the entire ...

SC upheld the quashing of reassessment where identical foreign investment transactions were examined and accepted in subsequent ...

The Tribunal upheld revision where the Assessing Officer failed to examine an exempt LTCG claim linked to penny stock manipulation. The ruling affirms that lack of inquiry makes an order erroneous and ...

Calcutta High Court held that income tax returns filed during victim’s lifetime must be relied upon for assessing income. Compensation was enhanced after rejecting an arbitrary income assessment by ...

The tribunal held that foreign exchange fluctuation loss was deductible as it was recorded under a consistent mercantile accounting system and in line with applicable accounting standards. The ruling ...