The judgment clarified the distinction between personal and newly purchased gold, allowing the petitioner to contest ...

ITAT allowed exemption under Section 11, holding that Revenue cannot deny benefits due to clerical omission of registration ...

The appeal highlighted that the flat sought to be released did not appear in the ED’s list of attached properties. The ...

The ruling holds that providing security and scavenging services to government hospitals qualifies as pure services linked to ...

The ruling held that only manpower-based municipal activities qualify as pure services eligible for GST exemption. Operation ...

The Court held that the authority could not reject the ruling request based on earlier proceedings that were closed without ...

The Court upheld the deletion of penalty under the Black Money Act after finding the wife was only a joint holder and the husband had fully disclosed the foreign asset. The ruling notes no substantial ...

Addition of Rs. 2.82 lakh for deemed rent was maintained due to lack of credible evidence from the assessee. Loan interest is ...

The Calcutta High Court held that recovering more than 20% of a disputed tax demand from other refunds while an appeal is pending is impermissible. The ruling directs the Income Tax authorities to ...

The Court ruled that ITC reversal is unsustainable when the supplier was registered and tax was duly paid. The petitioner’s ITC claim was upheld as ...

The Court ruled that failure to meet strict payment deadlines in an IBC-supervised sale justified full forfeiture. It held that such sales are governed by IBC and NCLT orders, not Contract Act ...

ITAT Delhi allowed ESOP expenses of Rs. 54 lakh, emphasizing adherence to accounting principles and SEBI guidelines. Prior judicial precedents guided deletion of the AO’s ...