1. Delay condoned. 2. These Special Leave Petitions are squarely covered by the Judgment of this Court rendered on 3-10-2024 ...

The Telangana High Court has directed state revenue authorities to consider and decide upon a representation filed by ...

7. Coming to the second submission advanced by the Appellant that CoC has revised the plan more than once in violation of Regulation 39 (1A) of the CIRP Regulations 2016 which provides that plan ...

Additionally, she had paid the appeal filing fees within the 30-day timeframe, which was evidenced by the challan dated 25.01.2017. She claimed that the dismissal without considering her explanation ...

4. Now the Revenue is in appeal before the Tribunal contending that filing of Audit Report in Form 10BB as per 10th proviso to section 10 (23C) of the Act is mandatory and the CIT (A) erred in ...

SEO Title: ITAT Restores Unexplained Investment Case for Fresh Assessment ...

1. This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as ‘the CIT (A)’) ...

Applying these provisions, the Delhi High Court found that the reassessment notice for AY 2014-15 was clearly beyond the permissible time limit. The court referred to its previous decisions in Filatex ...

The ITAT noted the absence of mala fide intent, immediate acceptance of error, and availability of foreign tax credit, which indicated that the penalty under Section 271 (1) (c) was not warranted.

During the ITAT proceedings, the assessee managed to provide some explanation and demonstrate the source for a portion of the disputed amount. The assessee showed that ₹2.96 lakh was available from ...

The Karnataka High Court heard a petition filed by Athreya Constructions concerning the increase in the Goods and Services Tax (GST) rate applicable to a work order issued to them by the Executive ...

Upon reviewing the case and the medical records presented, the Karnataka High Court found merit in the petitioner’s plea. The court noted the documentary evidence establishing the father’s prolonged ...