GSTAT Thiruvananthapuram sets aside GST proceedings against deceased proprietor and allows 2017-18 ITC under retrospective ...

Mumbai ITAT deletes ₹1.53 crore Section 68 addition, holding demonetisation-period SBN receipts were repayments of existing ...

Andhra Pradesh HC sets aside composite GST assessment order covering 2019-20 to 2021-22 and permits separate proceedings for ...

Bangalore ITAT condones 410-day delay for wrong-forum filing and remands fair market value determination after AO bypassed DVO report.

ITAT Pune deletes ₹94.46 lakh loan addition under Section 68 and ₹51,516 Section 14A disallowance for AY 2015-16.

FAST-DS 2026 offers foreign asset disclosure relief, but valuation thresholds and lack of FEMA immunity create significant ...

Kerala HC directs DCIT to hear company’s request for filing delayed ITRs after management dispute and decide representation within one month.

ITAT Bangalore restores a 12AB registration application after finding that an incorrect section code alone could not justify rejection.

Madras HC holds Indian currency seized during Hawala investigation is a ‘thing’ under Section 110(3), not goods subject to ...

Section 93 of the CGST Act governs GST liability after death, distinguishing business continuity, estate liability and ...

J&K HC dismissed Section 482 petitions seeking quashing of cheque-bounce complaints, holding disputed facts must be decided ...

Supreme Court rulings in Tata Steel and G.R. Infra restrict mechanical Section 74 GST notices lacking foundational fraud ...