Where assessee-trust was established after 1-4-2021 and its objects were only for the benefit of particular society, CIT(E) rightly denied the registration under section 12AB. ... Read more..

Where assessee challenged assessment order by way of writ petition on the ground of breach of principles of natural justice due to non-consideration of adjournment request by AO, assessee was directed ... Read more..

Where addition under section 68 was made on the basis of alleged availment of accommodation entry through bogus billing without independent examination of transaction and revenue did not controvert as ... Read more..

Where conveyance was being done through different vehicle contrary to the vehicle declared in the E-way bill, in view of the High Court’s decision in the case of Akhilesh Traders, in case goods are no ... Read more..

Since the orders were appealable orders before the Appellate Authority under section 107 of the CGST Act, the assessee was directed to avail of its Appellate remedies in respect of the orders. ... Read more..

Where the Appellate Authority rejected the appeal for want of proper authorisation without considering the submission of the POA, further, he held that the evidence/documents submitted by the assessee ... Read more..

Where the resolution plan being approved by the CoC with requisite majority is pending for approval before the adjudicating authority who is bound by such resolution. Besides, the they have right to r ... Read more..

Application under section 7 for initiating CIRP against the corporate debtor is not liable to be rejected where the debt and its default by virtue of corporate debtor is being acknowledged by evidence ... Read more..

Appellant claimed a sum towards damages for loss suffered due to non-performing machinery and equipment, but supplier was not called upon to replace the plant and machinery and it failed to do so with ... Read more..