The Court held that GSTIN cannot be cancelled solely based on supplier irregularities without examining the taxpayer’s transactions. The matter was remanded due to absence of independent ...

The Tribunal held that penalty under section 271(1)(c) cannot be sustained when identical facts in earlier years led to deletion. Applying the principle of consistency, the penalty was ...

The Court held that input tax credit claimed on invoices from non-existent dealers justified penalty under VAT law. It reaffirmed that the burden of proof lies on the assessee and cannot shift to the ...

The Court set aside a show cause notice that combined several financial years into one proceeding. It held that each ...

The issue was whether a notice granting less than the statutory minimum time is valid. The tribunal held that giving less than 7 days violates mandatory provisions, rendering the notice and entire ...

ITAT Bangalore holds Rule 7B governs coffee income, not Rule 7, and remands case for segregation of own-grown vs purchased coffee. Clarifies 40% taxable business income and limits agricultural ...

The Court held that each financial year creates a separate cause of action, making a consolidated notice legally unsustainable. It quashed the notice and allowed fresh year-wise ...

In , the ITAT Bangalore deleted penalty under Section 271(1)(c), holding that mere disallowance or change in head of income does ...

The issue involved disciplinary action for professional and other misconduct under the Chartered Accountants Act. The ...

The Tribunal held that advances received under an uncompleted sale agreement are not taxable. Income arises only when ...

The Court granted interim relief as the issue matched an earlier pending case. It ensured consistency in judicial approach and protected the ...

The tribunal examined whether duty drawback should be taxed on accrual or actual receipt. It held that as per law, duty drawback is taxable only in the year of receipt, and additions based on accrual ...