ITAT Kolkata held that condonation of delay in filing of an appeal is liable to be allowed as sufficient cause shown.

The primary question before the Delhi High Court was whether the Income-tax Appellate Tribunal (ITAT) was correct in holding that the invocation of Section 263 for the assessment year 1982-83 was not ...

16. Where on consideration of material on record, one view is conclusively taken by the Assessing Officer, it is not open to reopen the assessment based on the very same material with a view to take ...

1. The triplex flat is only one residential house connected internally as per approved plans. The first level being unit no.2103 consists of Living room, Kitchen and Dining Please note there are no ...

2. The CIT (A) erred in not adjudicating the action of the AO in making the disallowance of Rs. 40,24,09,376/- being depreciation claimed on goodwill under section 32 of the Income Tax Act, 1961 (Act) ...

The primary issue revolved around the non-fulfillment of conditions under Section 54F, which requires the construction of a ...

On appeal CIT (A) observed that assessee used different PAN in Form 35 instead of one used for reassessment. Assessee neither file return in response to notice u/s 148 not it complied with the ...

Section 54F Exemption allowed even if land is purchased (for construction of a new residential house) beyond 2 years from the date of sale of Asset ...

The court reviewed the SOP provisions and noted that the Local Committee is required to evaluate whether the assessment order demonstrates High-Pitch scrutiny, including reviewing principles such as ...

Gauhati High Court held that arrest of accused involved in evasion of GST by falsely claiming ITC during investigation ...

Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed under MoU is not a normal price and, therefore, is not a transaction ...

Summary: The applicability of interest on delayed GST payments hinges on whether the liability was offset using balances in the E-cash or E-credit ledger. Section 49 of the CGST Act, 2017, allows ...