Where assessee was a public sector undertaking and it implemented notifications stipulating guidelines/directives on CSR for Central Public Sector Enterprises by Government of India and impugned expen ... Read more..

Where assessee rendered part of his service tenure as State Government employee and balance part as employee of PSU and he under a bona fide belief claimed extended exemption of gratuity under section ... Read more..

Where assessee furnished all the details/evidences relating to identity and creditworthiness of investors and genuineness of transactions before AO but he failed to conduct any further enquiry into th ... Read more..

Where assessee rectified discrepancies occurred in GST returns and agreed to deposit 10% of the disputed tax liability, the impugned assessment order was set aside, in order to provide another opportu ... Read more..

Since assessee was a small time contractor and semi literate person, who was not fully aware of the implications of the notices issued by the Department, the impugned assessment order was set aside in ... Read more..

Where assessment order was passed against the assessee without considering the relevant documents submitted by it and without giving it opportunity of personal hearing, the said order was liable to be ... Read more..

Liquidation of the corporate debtor is allowed where the CoC have optimistic reliance in favour of its stakeholders. ... Read more..

Regulation 36B(4) only provides for request of resolution plan shall not require any non-refundable deposit but where to check the apprehension of the applicant, non-refundable deposit or a bank guara ... Read more..

The Code has prescribed the format for the complaint. The complaint filed is liable to be rejected where it is not submitted in accordance with such format. ... Read more..