Where AO made addition by estimating gross profit on alleged bogus purchases merely on the basis of non-response of notices by third parties, such addition was not sustainable. ... Read more..

Where assessee claimed expenditures 5.82% of net agricultural income but failed to substantiate such claim and revenue did not dispute sale receipts from agricultural produce, disallowance to 15% of ... Read more..

Notice issued under section 148 on or after 1-4-2021 to reopen the assessment for the assessment year 2015-16 was not sustainable. ... Read more..

Considering the fact that assessee was not afforded an opportunity to file a reply and the order was passed without providing personal hearing to him, the order was not sustainable and the same was li ... Read more..

Where the Adjudicating Authority appropriately dealt with all factual pleas raised and reply to the Show Cause Notice and no case for interference under article 226 of the Constitution of India was ma ... Read more..

Where proceedings were initiated against assessee under section 130 of the CGST Act on the ground that excess stock was found at the time of survey, however, In view of High Court’s decision in the ca ... Read more..

NCDRC directed insurance company to pay loss to policy holder without considering quantum of compensation properly, as the compensation was granted only on the basis of unilateral assessment made by t ... Read more..

The condonation of delay is not liable to be approved in the absence of genuine reason and sufficient cause. ... Read more..

The agency is not liable to make maintenance of the homebuyers project where an association is being registered to maintain the same. ... Read more..