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..

Penalty under section 270A imposed merely on the basis of estimated disallowance of expenses under section 14A read with rule 8D during quantum proceedings would not be sustainable. ... Read more..

Where addition made in the hands of assessee was debatable, the penalty levied under section 271(1)(c) would not be sustainable. ... 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..

Since the issue raised by assessee was squarely covered by the High Court’s decision in the case of Gujarat Chamber of Commerce and Industries, wherein the Court came to the conclusion that the said t ... Read more..

Where arbitrator passed arbitral award in favour of respondent by allowing the GST liability claim made by the respondent against the petitioner, the petitioner, against the said award, filed petition ... 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..

The order must be passed after considering the ground submitted by both the parties along with giving a reasonable opportunity. ... Read more..

Where the ongoing projects of the corporate debtor under CIRP is being ordered to be under the supervision of the IRP, it has to be done as per the directions ordered. ... Read more..