Secondary evidence allowed when prima facie evidence of existence of Will established by cross examination of witness who was signatory…
Clubs or associations incorporated prior to 1.7.2012 not liable to service tax on the principle of mutuality ABCAUS Case Law…
Show Cause Notice, Order and Penalty passed during lockdown period quashed as assessee had no opportunity to explain the case.…
Non filing appeal within statutory limitation period not a case of violation of fundamental right, much less statutory or legal…
Car mattings not classifiable as parts & accessories of motor vehicles. no need to apply common parlance/market test - SC…
Cash credit entries in books of a firm, in absence of material to indicate that they were its profits, could…
Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court …
Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of…
Doctrine of mutuality was vitiated by absence of right to participate in surplus. Supreme Court explains three basic tests to…
Quantum addition for unexplained cash credits u/s 68 quashed by the Supreme Court based on the findings of penalty proceedings…