1. Delay condoned. 2. These Special Leave Petitions are squarely covered by the Judgment of this Court rendered on 3-10-2024 ...

The Telangana High Court has directed state revenue authorities to consider and decide upon a representation filed by ...

In a long-standing dispute, the Delhi High Court directed the Customs Department to process a refund for gold confiscated from petitioner Sajad Ahmed Kak at IGI Airport in March 2014. The gold, ...

Learned Counsel for the Respondent submits that the Appellant has put the decree an execution and has realised certain amount in the execution proceeding and even after filing Sec ...

4. Now the Revenue is in appeal before the Tribunal contending that filing of Audit Report in Form 10BB as per 10th proviso to section 10 (23C) of the Act is mandatory and the CIT (A) erred in ...

The mistake in calculating additional depreciation was deemed an unintentional error without any intention to evade tax (‘mens rea’). The ITAT emphasized that the assessee had shown a substantial ...

SEO Title: ITAT Restores Unexplained Investment Case for Fresh Assessment ...

Applying these provisions, the Delhi High Court found that the reassessment notice for AY 2014-15 was clearly beyond the permissible time limit. The court referred to its previous decisions in Filatex ...

1. This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as ‘the CIT (A)’) ...

7. Coming to the second submission advanced by the Appellant that CoC has revised the plan more than once in violation of Regulation 39 (1A) of the CIRP Regulations 2016 which provides that plan ...

The ITAT noted the absence of mala fide intent, immediate acceptance of error, and availability of foreign tax credit, which indicated that the penalty under Section 271 (1) (c) was not warranted.

Additionally, she had paid the appeal filing fees within the 30-day timeframe, which was evidenced by the challan dated 25.01.2017. She claimed that the dismissal without considering her explanation ...