Where CIT(A) merely on the basis of non-compliance with notices, dismissed the appeal filed by assessee without adjudicating the grounds on merits, impugned order was set aside and matter was remanded ... Read more..

In absence of any exempt income, no disallowance could be made under section 14A read with rule 8D. ... Read more..

Interest income earned on FDs with nationalized banks partakes character of business income, which is eligible for deduction under section 80P(2)(a)(i). ... Read more..

Where assessee claimed refund of ITC accumulated on account of export of services, however, the authority rejected the said claim without giving opportunity of hearing to assessee, the said order was ... Read more..

Where assessee acquired business from other entity and claimed ITC on the transferred assets, however, the necessary Form GST ITC-02 could not be filed electronically due to non-functionality of GST p ... Read more..

Where CGST authorities did not issue any show cause notice or opportunity of hearing to assessee before revocation of order of cancellation of registration, the action of authorities was contrary to t ... Read more..

Company and its directors collected money from investors through collective investment scheme in violation of section 11AA, the directors filed petition seeking directions to SEBI to liquidate attache ... Read more..

Appellant filed petition for initiation of investigation into affairs of company by SFIO in terms of order passed by NCLT, but entire cause of action had arisen in State of Karnataka, therefore, Singl ... Read more..

Transferee-company sought to amend a merger scheme due to a minor change in transferor companys share capital, but the same was rejected by NCLT without considering shareholders consents, amendment co ... Read more..