ITAT deleted Section 270A penalty holding that estimated disallowance under Section 80P and failure to specify the applicable limb of Section 270A could not sus ...
SC held the extended limitation under Section 11A could not be invoked as wilful suppression or intent to evade duty was not established.
ITAT held bitcoin referral commission income to be service income, directed recomputation under Section 44ADA at 50% of gross receipts, and upheld reassessment.
CESTAT set aside service tax demand, interest, and penalties on railway cleaning and onboard housekeeping services, holding ...
Gujarat HC quashed CESTAT's remand order in a customs classification dispute and directed the Tribunal to decide the appeal afresh on merits within four months.
Gujarat High Court quashed a Section 148 notice for AY 2015-16 as barred by limitation, holding the search assessment year must be included in computing the ten ...
HC held consolidated GST show cause notices and orders for multiple financial years are valid, declined writ relief, and allowed appeal under Section 107 with i ...
Finance Ministry outlines MuleHunter.AI, DPIP pilot and NPCI's AI/ML fraud monitoring tools to strengthen digital payment ...
ITAT remanded rectification to consider Form 10B available before processing under section 143(1), while dismissing the delayed appeal.
CESTAT dismissed Revenue's appeal, holding that a presumptive show cause notice based solely on Form 26AS and ST-3 mismatch was unsustainable.
The article analyses the Supreme Court's Bhandari Scrap Traders ruling on Section 16(2)(c) and its implications for ITC, ...
HC condoned delay in filing GST appeals after finding the petitioner lacked effective knowledge of the orders and permitted appeals to be filed within 15 days.