Mumbai, has held that a partnership firm cannot be saddled with an unexplained cash credit addition merely because the tax authorities doubt the ultimate source of funds in the hands of its partner, ...

Mumbai, has held that a co-operative society’s deduction under Section 80P(2)(d) cannot be denied merely because the ...

The Delhi High Court has dismissed a partnership firm’s plea for refund of ₹1 crore paid towards the outstanding income tax demands of one of its partners, holding that the payment was voluntary and ...

The Calcutta High Court has set aside a GST adjudication order after noting that it had been uploaded only under the ...

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has restored an income tax appeal for fresh adjudication after finding that the Commissioner of Income Tax (Appeals) had dismissed it ...

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that surcharge and health and education cess cannot be ...

The Madras High Court has held that a challenge to the confiscation of a domestically registered car and Indian currency, along with a penalty arising from an alleged gold-smuggling incident, must be ...

Mumbai, has upheld a penalty of ₹2.05 crore under Section 270A of the Income-tax Act, 1961, holding that surrendering ...

The Madras High Court has held, on a prima facie assessment, that handing over a car together with its original documents can ...

The Karnataka High Court has held that the absence of a completed tax assessment does not, in the circumstances before it, prevent prosecution for failure to file wealth tax returns or for making ...

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a Transfer Pricing Officer’s jurisdiction is ...

Mumbai, has held that interest received by an Indian branch from its own head office and overseas branches cannot attract ...