Delhi High Court held that the requirement of issuing notice in the name of a right person and not to a dead person is not ...

CESTAT Ahmedabad held that wood roughly squared and half squared and not further manufactured is classifiable under tariff ...

Conclusion- It is settled law that cancellation of GST registration does not affect the taxpayer’s liability under relevant ...

Conclusion: Fees collected by the agricultural market committee for its services were not tax and was generally defined to be ...

Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as ...

Conclusion: AO passed TDS order issued for non–deduction of TDS and interest thereon u/s 201 (1) and 201 (1A) was beyond the ...

Madras High Court held that benefit of section 10B of the Income Tax Act available even before setting off of unabsorbed ...

32. The appellate authority under Section 107 of the APGST Act would not have any power to condone the delay in filing an ...

3. Lack of Communication: A key issue raised by the petitioner was that they were not directly notified of the SCN or ...

“1. The Ld. Commissioner (Appeals) National Faceless Appeal Centre, Delhi has erred in dismissing the appeal of the appellant and rejecting the request for condonation of delay without considering the ...

This amendment carves out an exception to sub-section (4) of Section 16, allowing registered persons to avail ITC for invoices or debit notes pertaining to Financial Years 2017-18, 2018-19, 2019-20, ...

In support of his argument, he relied upon the judgement of this Court in Writ Tax no. 1417 of 2022 decided on 5.4.2024 ...