The Tribunal noted that amendments introduced by the Finance Act 2024 permit fresh filings after commencement of activities. The delayed application was remanded to the CIT(E) for consideration under ...

The Court held that a Section 148 notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer was invalid, resulting in the reassessment order being set ...

The Directions stipulate that all loans must be disbursed and repaid directly through borrower accounts, prohibiting third-party control, including LSPs, to safeguard borrower ...

The court held that undisclosed investments in school property could be assessed against the wife due to her familial control ...

CESTAT Mumbai rules that sales tax discharged at net present value under a state incentive scheme cannot be included in transaction value for central excise ...

CESTAT ruled that absolute confiscation of prohibited goods is not valid if the goods have been re-exported before the appeal. The judgment reinforces the principle that confiscation requires the ...

Kerala High Court allows refunds of additional customs duty on timber imports from Myanmar using the lower conversion factor of 1.416 cubic meters per Hoppus ton for imports before 11 May ...

Delhi High Court dismisses writ petition challenging GST order, directing taxpayers to use statutory appeal under Section 107 due to complex ITC fraud ...

The Court held that an Ayurvedic treatment centre must be classified as a hospital, not a hotel, for the relevant years. The luxury tax assessment was set aside, and authorities were directed to ...

The Delhi High Court directed the Customs Department to release a gold chain and an iPhone, noting prior delays and non-compliance. Officials were warned against prolonging passenger ...

The tribunal ruled that funds donated to certain political parties were routed back to the donor, lacking genuineness. Deductions under Section 80GGC were disallowed as a ...

The High Court and Supreme Court confirmed that reopening assessments on depreciation and goodwill claims in a Slump Sale transaction was invalid, as material facts were fully disclosed and original ...