ITAT Nagpur held that a 50-year lease is not a transfer under Section 2(47)(vi) where the transaction is only a lease and not ...

ITAT Delhi held that circle rate-based land valuation is valid for determining FMV under Section 56(2)(viib) and deleted the addition following its earlier ...

Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and ...

Principal Sessions Court, Chennai rejected bail under Section 132 CGST Act, holding prima facie material and the need for custodial investigation justified ...

CESTAT held refund interest is payable under Section 35FF where the amount was treated as pre-deposit for appeal and accepted ...

ITAT Kolkata condoned appeal delay, set aside the CIT(A)'s order, and remanded the assessment for fresh adjudication after granting a fair ...

ITAT Delhi held that interest and dividend earned from co-operative banks qualify for deduction under Section 80P(2)(d). Totgar's ruling was held inapplicable on the ...

Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST authority certification is ...

ITAT Surat held that delayed filing of Form 10B is a procedural lapse and remanded the matter after directing the AO to consider the audit ...

Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justify ...

Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before ...

Madhya Pradesh HC dismissed a winding up petition, holding that a bona fide dispute over liability required adjudication before the appropriate ...