The case examined whether multiple agricultural properties were joint family assets or self-acquisitions. The Supreme Court upheld findings that ancestral income existed, shifting the burden to prove ...
Explore how optimising working capital through January 2026 GSTR-3B updates transforms financial management and ...
ITAT held that CPC cannot deny charitable exemption under section 11 through section 143(1) adjustment without issuing prior intimation. The matter was restored to the AO for fresh examination after ...
The High Court held that claiming ITC in April for goods received then, though invoiced in March, does not amount to tax evasion. The dispute was held to require reconciliation, not penal ...
The Court allowed the assessee to seek revocation of GST cancellation and regularise returns after expressing willingness to clear dues. Bank accounts were ordered to be defreezed subject to statutory ...
The Court quashed rejection of a GST rectification application after finding that reconciliation statements and portal records were ignored and no personal hearing was granted, and remanded the matter ...
The Court held that an assessment passed solely on GST portal notices without granting personal hearing was unsustainable and remanded the matter on payment of 25% of disputed ...
The case addressed cancellation of GST registration due to non-filing of returns. The High Court allowed the taxpayer to seek revocation by filing pending returns and paying ...
The ITAT held that unsupported DCF valuation could not justify high share premium. The addition under Section 56(2)(viib) was restored after setting aside the appellate ...
The Tribunal held that a short delay caused by hospitalisation must be condoned when supported by evidence. Procedural lapses cannot defeat substantive ...
The ITAT held that reopening an assessment after four years without any new tangible material is invalid. A reassessment based merely on re-examining earlier facts was struck down as a change of ...
The High Court held that continued detention was unnecessary after joint interrogation. Bail was directed following a short extension for further ...
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