Where entire purchases made by assessee were from M/s. M. Synthetics Pvt. Ltd. and transaction was also duly recorded in the regular books of account, however, such purchases were shown from different ... Read more..

There was not even an iota of word that amount paid was commission for services rendered or bonus. There were only two directors in the company. The entire amount was paid to both of them. It was not ... Read more..

When physical certificates are produced, credit should be given in absence of details in the Form. Thus, mismatch in Form 26AS should not be a ground for denying credit on TDS. ... Read more..

Though inputs and output goods were same but the output supplies were made under a concessional notification due to which the rate of tax on output supplies is less than the rate of tax on inputs, ref ... Read more..

On goods and conveyances being detained under section 129, there is a right vested in the owner of the goods and the owner of the conveyances to get the goods and the conveyances released subject to t ... Read more..

The High Court observed that unless an assessee actually files a return and debits the respective registers, the authorities cannot be expected to assume that available credits will be set-off against ... Read more..

Railway failed to appoint an arbitrator as per agreement, therefore, it forfeited its rights to appoint the arbitrator, High Court committed a serious error in directing to constitute an arbitral trib ... Read more..

Where the application is complete and all the required provisions have been complied with such application is admissible. ... Read more..

Tribunal has a very limited jurisdiction to interfere, except if there is any substantial evidence to establish that there was any material irregularity or if there was anything contrary to the law ti ... Read more..