TDS credit appearing in Form 26-AS must be allowed, when revenue relating to such credit is already offered to tax, subject to verification. ... Read more..

Where assessee duly explained business expediency for giving interest free advances to potato growers i.e. to tie up with farmers so that the farmers keep their potato crop/produce in cold storage of ... Read more..

Where assessee did not derive any exempt income in relevant previous year, the assessment order could not be said to be erroneous and prejudicial to the interest of Revenue on account of no inquiry or ... Read more..

Where assessee filed appeal against order of cancellation of his GST registration after a delay of 403 days, which was beyond the period of 3 months limitation fixed for filing appeal under the CGST A ... Read more..

Where assessee was willing to deposit statutory pre-deposit amount for filing appeal before the GST Appellate Tribunal, which is not constituted yet, and the amount lying in the assessees Electronic C ... Read more..

Where the department did not serve notice before inflicting demand upon assessee, the said demand order was liable to be quashed. ... Read more..

Petitioner pleaded not guilty on explaining substance of accusation as per section 251 of Cr.P.C. and failed to file any application under section 145(2) seeking recall of cheque holder for cross-exam ... Read more..

Merely because of difference in rates of interest mentioned in pronotes issued and Statement of Accounts of lender, order of acquittal of borrower was passed by Appellate Court and High Court, the bor ... Read more..

Petitioner as authorised signatory issued cheque on behalf of company, but neither any notice was issued to the company nor the company was arrayed as an accused in the complaint, therefore, the petit ... Read more..