Whether bank account was fraudulently open in the name of assessee is question of fact. High Court declined to entertain…
Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right…
Interest earned on borrowed funds/ unutilized capital subsidy are capital receipts In a recent judgment, Hon'ble Guwahati High Court has…
There is no statutory requirement of pre-deposit for stay of demand under Income Tax Act - High Court stayed demand …
Applicability of provisions of Section 115BBE read with Section 69, 69A and 69C in a case arising before Settlement Commission…
Merely because directors of two companies were common not mean that deposits received was bogus and companies were shell companies…
Application though named as rectification but if tax imposed is not legitimate then it also touches upon the merit –…
High Court sets aside revisionary order purportedly passed earlier but dispatched after written Submissions were filed In a recent judgment,…
Reassessment order quashed as assessee could not join the link of personal hearing through video conferencing due to technical failure…
GST Registration cancellation order passed without application of mind quashed by High Court In a recent judgment, the Hon'ble Allahabad…