Where AO passed order imposing penalty under section 271(1)(c) with regard to the additions made on the basis of details furnished by assessee but he did not give any finding in his order as to how th ... Read more..

Where CIT(A) allowed modified claim of deduction under section 80IC(2)(a)(ii) without verifying as to whether or not the assessee had satisfied pre-conditions for claiming the modified deduction, CIT( ... Read more..

Where AO rejected second rectification application filed by assessee as being filed after a period of 4 years of assessment but he did not consider assessees first application, AO was directed to cons ... Read more..

Since the authorities passed similar orders, under identical circumstances against the very same assessee under section 73(9) of the Act, which is impermissible in law, the orders were liable to be se ... Read more..

Where the authorities issued notice without any allegation or proposed evidence and failed to satisfy the test required under section 29 of the Act, further, while rejecting the appeal, altogether new ... Read more..

Where petitioner sought grant of bail on the ground of length of detention, as he was languishing in judicial custody for so long since his arrest, further custodial detention would not be required as ... Read more..

Adjudicating authority, after giving benefit of Covid period, exercised its discretion and imposed penalty upon company and its directions regarding non-appointment of Company Secretary (CS) in violat ... Read more..

The provisions of IBC override the provisions of Electricity Act, 2003. ... Read more..

Application for condonation of delay can be granted by virtue of genuine reasons. ... Read more..