Where assessee had already proved ingredients of section 68 in respect of its unsecured loans by furnishing confirmation letter and bank statement of lenders, such unsecured loans could not be treated ... Read more..

Excise duty and sales tax are indirect taxes, such taxes are to be excluded while calculating total turnover of assessee. ... Read more..

Where AO issued notice under section 153C to re-assess income of assessee for the assessment 2019-20 on the basis of information received from AO of searched person, which was pertaining to financial ... Read more..

Where assessee challenged adjudication order on the ground that the same was passed without giving opportunity of hearing, however, the petition was not entertainable, as the assessee had remedy of ap ... Read more..

The assessees stand that the application for cancellation of GST registration was filed prior to the issuance of the Show Cause Notice would not be correct, as the letter from the Anti Evasion Commiss ... Read more..

Where petitioner was arrested for availment of ineligible Input Tax Credit by issuing fake tax invoices to various manufactures without actual supply of goods, however, no documentary evidence much le ... Read more..

Prosecution failed to file any evidence, which proved that appellant was found sitting in a car from which contraband was recovered, the appellant was falsely implicated in the case by considering acc ... Read more..

Prosecution proved its case against Tahsildar beyond reasonable doubt and charges against the Tahsildar namely under sections 7, 13(1)(d) and 13(2) were proved so as to hold him guilty of these offenc ... Read more..

Dispute between bank and appellants regarding recovering of debts was primarily of civil nature and the same was settled between them amicably, but CBI filed criminal proceedings against the appellant ... Read more..