Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Madras High Court in the case of Nitesh Jain Mangal Chand v. The Senior Intelligence Officer [W.P.No.18776 of 2022 dated April 3, 2023] held that, delay in issuing the Show Cause Notice ("SCN") cannot justify the continuation of the attac

The Hon'ble Jharkhand High Court in Madhu Korah v. Income Tax Department through Director General [W.P (T) No. 538 of 2022 dated May 03, 2023] had directed the Assessing Officer ("the AO") to allow cross-examination of witness by the assessee in acco

The AAR, Telangana, in the matter of M/s. Comsat System Private Limited [Advance Ruling No. 51/2022 dated October 20, 2022] rejected the application for advance ruling of the assessee by holding that, the ruling passed by the AAR, Telangana is only a

The Hon'ble Orissa High Court in Prafulla Kumar Sahoo v. Commissioner of CT & GST Odisha, Banijyakar Bhavan & Ors. [W.P.(C) No. 15842 of 2023 & I.A. No. 7254 of 2023 dated May 17, 2023] had stayed the demand of penalty and interest raised by the Reve

The Hon'ble Gujarat High Court in M/s. Radhe Packaging v. Union of India [R/s Special Civil Application No. 5673 of 2023, dated April 5, 2023] has directed the assessee to approach the Revenue Department to avail the benefit of the Notification No 03

The Hon'ble Orissa High Court inthe case of Twisha Educational Private Limited v. Addl. CT & GST Officer [W.P (C) No.11358 of 2023 dated May 01, 2023] directed the assessee to file an appeal before the appropriate authority under Section 107 of the C

The ITAT, New Delhi in ACIT v. Surya Global Steel Tubes Ltd[ITA No. 4778/Del/2016 dated May 09, 2023] has held that no income tax additions can be made when source of investment made against the share capital/ premium/ warrants, stands explained, as

The jewellery seized of Rs.16,77,363/- is intra polated in the jewellery found of Rs.43,17 ,442/-. Hence, keeping in view the entire disclosed jewellery as per the WTR and as found in the premises, we hold that no addition can be made on this account

The Appellant is engaged in providing coaching services to the aspiring students for qualifying the competitive entrance examinations into the engineering/medical institutes and is thus registered under the service tax regime having registration no.

The AAR, Karnataka, in the matter of M/s. White Gold Bullion Pvt. Ltd.[Advance Ruling no. KAR ADRG 20/2023 dated May 15, 2023] ruled that purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sel