The Court found that the appellate authority rejected the appeal solely on delay without examining the reasons provided. It ...

The issue involved denial of refund on the ground that services were intermediary in nature. The Court held that absence of findings on the agreement and nature of services invalidated the order. The ...

The issue involved whether fresh scrutiny could be initiated after filing a modified return under Section 170A. The Court held that where assessment is already completed, the AO can only modify income ...

The issue was whether indemnity obligations arise only after final appellate confirmation. The Supreme Court held that liability arises once it crystallises, requiring immediate discharge by the ...

The Court emphasized the need for fair opportunity before finalizing tax demands. The petitioner was allowed to respond to the show-cause notice in fresh ...

Kerala High Court set aside ITAT orders as mechanical and non-speaking, holding that the Tribunal failed to independently analyze facts, consider submissions, and provide reasoned findings; matter ...

The issue was whether ITC is available on GST paid for leasehold rights used to build a plant. The ruling held ITC is blocked as the expense is linked to construction of immovable property, with ...

The Court held that provisional attachment under Section 110(5) lapses after six months if not extended. It ruled that ...

The Court held that failure to prove identity and source of creditors attracts Section 68. Such unexplained credits cannot be treated as business income or eligible for deduction under Sections ...

The judgment clarifies that subsequent departmental communications do not extend limitation periods. The appeal must be filed against the original order within statutory ...

The Tribunal upheld cost-to-cost reimbursements for personnel and IT expenses where documentation and business purpose were established. However, advertisement expenses were disallowed due to absence ...

The issue was rejection of a GST appeal for non-payment of pre-deposit. The Court held that the appellant must be given an opportunity to deposit and have the appeal decided on ...