The Tribunal held that once a Section 263 revision is set aside, the consequential assessment has no legal existence. All proceedings based on such assessment automatically ...

The addition was set aside as no cash was found, traced, or shown to be received by the assessee. Mere suspicion or inference cannot substitute proof under section ...

The appellate authority held that interactive flat panel displays are primarily large display devices. Despite embedded ...

Madras High Court held that countervailing duty [CVD] is not leviable on vessels that are imported into India prior to ...

The court held that rejection of IGST refund interest on jurisdictional grounds could not defeat a diligent claim and allowed ...

ITAT Pune held that penalty not leviable under section 270A of the Income Tax Act since show cause notice failed to specify ...

The initiative marks ten years of nurturing startups across sectors and regions. The focus has shifted from rapid expansion ...

The Tribunal examined the validity of reopening and multiple expense disallowances. While relief was granted on cash payments ...

CESTAT held that dummy export documents prepared for internal charge calculation did not amount to fraud. With no evidence of ...

The government has issued show cause notices to large edible oil units for failing to file compulsory monthly returns under ...

The Court found a major discrepancy between GST returns, income tax declarations, and bank receipts, ordering a forensic ...

The tribunal held that since the IEC alert was lifted after the original order, the refund claim required fresh consideration ...