Case Laws

The infrastructure for financial business may include commercial/ mixed use. Thus, the commercial/ mixed use plot is exempted from GST...

We have to now only consider whether the submissions made by Mr. Suresh Kumar, as noted above, make any difference....

We are unable to comprehend the contention raised that if the notice dated 30th May 2022 under Section 148A(b) of...

An investment made by a foreign company in an Indian company is a capital account transaction and such transaction cannot...

Reassessment initiated in the name of deceased person and since no response was received from assessee Ld. AO passed order...

We notice that the provisions of Section 194IA of the Act are applicable where consideration for transfer of an immovable...

For the reasons give above, we hold that where dividend is declared, distributed or paid by a domestic company to...

In view of the discussion made above, we hold that mere digitally signing the notice is not the issuance of...

This judgement has been passed by ITAT bench of Jaipur and can be considered one of the first few judgements...

However, those were interim stay but now Calcutta High court has issued a final order and quashed the notice issued...

In the above judgement the court has accepted the initial plea of the petitioner i.e. assessee and has been granted...

In the above judgement the court has accepted the initial plea of the petitioner i.e. assessee and has granted interim...

The assessee can file a revised return in a case where there is an omission or a wrong statement. But...

Hon’ble ITAT has mentioned that the word “may” cannot be considered as “shall”, and hence passed on a judgement that...

The Supreme court has not completely reversed judgement of High courts, as high courts have also mentioned that AO were...