Where assessee received severance compensation due to termination of employment, the said compensation being received for loss of employment and not for past services, could not be taxable as profits ... Read more..

Where alleged income neither accrued to assessee nor it was a real income as funds were never utilized by assessee but simply transferred to other Government agencies as per GOGs directions, impugned ... Read more..

Where CIT(A) dismissed assessees appeal ex-parte, thereby depriving assessee of reasonable opportunity of being heard, impugned order of CIT(A) was liable to be set aside. ... Read more..

Where prior to 25-01-2018, reinsurance services of exempt general insurance and life insurance schemes were exempt from GST, however, the GST Council as well as Union Government consciously decided to ... Read more..

Where assessee became aware of order dated 30-08-2023, only on 22-04-2024, appeal filed on 15-06-2024 was not barred by limitation, as it was within the prescribed period from the date of communicatio ... Read more..

Where show cause notice issued by the authority did not make clear as to what violation had been made by the assessee, further, the amount of GST to be paid was also not mentioned therein, accordingly ... Read more..

Dismissal of a complaint for non-appearance of RoC was a final order and in absence of any specific provision in Code, Special Judge could not exercise any inherent jurisdiction, power of restoration ... Read more..

The question of limitation of the application under section 9 is to be decided with ample evidences where such application is being filed within 3 years of the date of dishonouring of cheque but after ... Read more..

Petitioner was a Chief Financial Officer as well as signatory of company, he was in charge and responsible for conduct of business of the company at the relevant time, the complaint satisfied test of ... Read more..