Understand how agricultural income is exempt under the Income Tax Act, 1961, why only genuine cultivation qualifies, and where courts draw the line between farming and ...
The Court reiterated that judicial review in contractual matters is limited to cases of arbitrariness, mala fides, or bias. Finding no such infirmity, it upheld the rejection of the technical ...
The High Court set aside a GST assessment order as no personal hearing was granted, even though notices were uploaded on the portal. The matter was remanded subject to 25% payment of disputed ...
The Court permitted filing of a statutory appeal against a Section 73 GST assessment after rectification was rejected. Relief was granted on condition of depositing 25% of the disputed ...
The High Court set aside cancellation of GST registration due to non-filing of returns and directed restoration upon payment of all statutory dues. The ruling emphasizes revenue interest and ...
Observing a 16-year litigation cycle, the Court deprecated the practice of remanding matters without clear findings. It mandated categorical directions and final adjudication rather than further ...
The Court sought explanation for delay in operationalizing the GSTAT even after members were appointed. It directed a senior-level affidavit detailing steps to make the Tribunal fully ...
The Supreme Court upheld the High Court’s ruling that no tax demand can be raised on an employee where TDS was deducted but not deposited. The SLP was dismissed on delay and ...
The Tribunal held that rejection of 80G approval solely on religious objects was insufficient without examining whether religious expenditure exceeded 5% of total income. The matter was remanded for ...
SC held that voluntary confessional statements recorded under Section 108 of Customs Act are admissible and substantive evidence. While affirming conviction, SC reduced sentence considering the ...
The Tribunal held that absence of a show cause notice under Section 28(1) vitiated the demand. Failure to produce the notice even after ten years proved fatal to the Revenues ...
The Tribunal held that once retail liquor sales were accepted and income estimated, cash deposits used for liquor purchases could not be treated as unexplained under Section 69A. The addition was ...
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