The ITAT Nagpur set aside an addition made under Section 40(a)(ia), holding that non-deduction of TDS on capital expenditure does not attract disallowance since it is not claimed as an ...

The Tribunal held that a partner can claim deductions for travel, depreciation, and similar expenses from remuneration received from a firm as it qualifies as business ...

The Allahabad High Court allowed bail to an accused in a high-value GST fraud case, citing completion of investigation and initial stage of trial as key ...

Allahabad HC found that GST dispute raised factual questions unsuitable for writ jurisdiction. It directed petitioner to pursue remedies before adjudicating authority under GST ...

The High Court held that since the petitioner’s appeal was pending when Rule 96(10) was omitted through Notification No. 20/2024, the provision could not be applied. The demand and penalty were ...

ITAT Ahmedabad dismissed appeals challenging rejection of registration under Sections 12A and 80G as the assessee failed to appear or submit documents despite repeated ...

The Tribunal held that reassessment under Section 148 was invalid as the notice was issued by the Jurisdictional Officer ...

CESTAT Allahabad set aside a penalty imposed on a customs officer, holding that statements recorded under duress and without ...

Since prolonged detention of assessees accused of ITC fraud was unjustified, given the documentary nature of evidence and ...

The High Court found that the adjudicating authority exceeded its jurisdiction and failed to provide a proper hearing before passing the confiscation and penalty ...

The Allahabad High Court refused bail to an accused in a cyber fraud case involving fake GST registrations, citing strong evidence and the rising threat of digital ...

The ITAT Delhi annulled a reassessment after finding that the notice under Section 148 was issued by an officer without jurisdiction, rendering the entire proceeding invalid in ...