Gujarat High Court sent case back to reconsider refund request as per CBIC’s circular on adjusted total turnover calculation ...

The Delhi High Court, in Bharti Airtel Limited v. Commissioner, CGST Appeals-1, Delhi [W.P. (C) 13211/2024 dated December 12, 2024], ruled that telecommunication towers are movable property and ...

As per section 54F of the Income Tax Act, 1961 he has to purchase a residential dwelling situated in India to claim the exemption. Moreover, the same has to be retained by him at least three years ...

Conclusion: Application under section 9 of IBC against the corporate debtor was dismissed for being exceeded the limitation ...

Conclusion: The case of assessee was remanded back to CIT (A) for fresh adjudication due to the failure to address the issues under Section 148 with respect to limitation and service of the notice.

Conclusion: An appeal could not be rejected stating non-compliance under Section 129E. Hence, the matter need to be remanded ...

In the matter abovementioned writ petition, challenging the impugned order creating demand u/s 73 GST, after observing that reminder and order was uploaded on ‘Additional Notices and Orders’ Tab ...

Petitioner, a LLP, engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of ...

It was argued on behalf of petitioner that if the bills are taken separately then they were all less than Rs. 1,00,000/-, which are exempted from e-way bill. On the other hand, it was argued on behalf ...

Delhi High Court held that uploading of information by the investigation wing of the Income Tax department would not be a ...

Delhi High Court held that in order to avoid improper service to parties and to avoid ex-parte proceedings, it is incumbent ...

Delhi High Court held that co-accused permitted to apply separately for compounding of offences committed by a Company or HUF ...