Delhi Bench, has delivered a ruling affirming that merely accounting for a disputed tax amount as an ‘expense’ in a company’s books does not automatically establish that the burden of the tax has been ...

In a notable decision impacting taxpayers with foreign income, the Income Tax Appellate Tribunal (ITAT), Pune Bench, has ruled that a delay in filing the requisite Form 67 should not be the sole basis ...

The petitioner, Skystar Clearing & Forwarding Pvt Ltd, approached the High Court challenging the PCIT’s order dated February 28, 2023. This order, issued under the powers granted by Section 119 (2) (b ...

During the assessment proceedings under section 143(3) of the Income Tax Act, 1961, the AO identified cash deposits totaling Rs. 33 lakhs in the company’s bank account. The assessee explained that ...

During the scrutiny assessment, the AO identified cash deposits amounting to Rs. 6,31,00,000 made during the demonetization period. Citing these deposits and other discrepancies, the AO rejected the ...

The court’s order also provided clarity on the interpretation of Section 75(5) of the Central Goods and Service Tax (CGST) Act, 2017, stating that the provision limits the maximum number of ...

The dispute for the Assessment Year 2018-19 began after the AO initiated reassessment proceedings based on information about the society’s sale of immovable properties totaling Rs. 60,51,000/-. The ...

The court acknowledged the challenging circumstances faced by the petitioner firm, noting a related previous petition (W.P. (C) 4816/2025) where the firm’s GST registration cancellation was addressed.

The case before the Delhi High Court originated from a challenge filed by the petitioner, Mr. Lalit Gulati, against a notice dated July 23, 2022, issued under Section 148 of the Income Tax Act, 1961, ...

The ITAT’s order mandates that the Assessing Officer must pass a new order in accordance with the law after conducting this verification. Importantly, the tribunal also directed the AO to grant the ...

During the proceedings, the ITAT noted that the disputed tax amount in the Revenue’s appeal, as reported in Form 36, was Rs. 10,14,491/-, which is less than the monetary limit set by the Central Board ...

Mumbai bench, has set aside a central excise duty demand raised against a 100% Export Oriented Unit (EOU), ruling that the clearance of finished goods on payment of ‘Nil’ rate of duty fulfills the ...