Formula for Refund of ITC u/s 89(5) is not ultra vires. Supreme Court urges GST Council to reconsider formula and…
Power to grant personal hearing under Faceless Appeal Scheme 2020- Supreme Court to decide if discretion be limited to Chief…
Addition for handling loss in petrol pump allowed as it was within permissible limit of 0.75% prescribed by Essential Commodities…
Application for Registration u/s 12A can not be rejected for mere not filing of income-tax return In the instant case,…
Technology Upgradation Fund Subsidy received was capital receipt and not taxable. Supreme Court dismisses the SLP of the Department In…
Addition u/s 68 for unsecured loans/share capital on account of amalgamation as per High Court order deleted as no sum…
Once capital gain taxed in hands of individual member of society, same cannot be taxed again in the hands of…
Prosecution u/s 276C(1) / 277 based on information / photocopies received under DTAA for third country non sustainable In the…
CPC can not adjust refund in excess of 20% for disputed outstanding demand. Order u/s 245 or order u/s 220(6)…
Debentures issued in lieu of interest liability allowable expenditure u/s 43B read with Explanation 3C - Supreme Court ABCAUS Case…