First-time experience in filing appeal was a reasonable and bona fide cause for delay – ITAT condoned delay In a…
Mere nondisclosure of place of destination in the documents cannot be a ground for seizure u/s 129 of GST Act.…
Imposition of exorbitant interest in contemporary commercial practices not against the fundamental policy of Indian Law, or against the morality…
Assessees was not required to prove the “source of the source‟ of funds received as unsecured loans Prior to the…
The contention that during the pendency of case before settlement commission, the assessee must give up his right to contest…
Entire amount of undisclosed money cannot be treated as income and only estimated profit embedded in these transactions may only…
Penalty confirmed as loading point of the goods loaded in vehicle was different as declared in E- Way Bill which…
Notice u/s 143(2) send by email fifty seconds before signing by the Assessing Officer was not a legal notice -…
Once investment amount reflected as payable and receivable in the books of accounts of both parties, no addition can be…
Recording consolidated satisfaction note for various assessment years is fatal to the very assumption of jurisdiction under section 153C -…