Where audit report in Form No. 10B was already filed and available on record, when assessees return was processed by CPC, denial of exemption under section 11 merely on account of alleged belated fili ... Read more..

The limitation period for passing a final assessment order under section 144C(13) is governed by a combined reading of sections 144C and 153; the non-obstante clause in section 144C(13) does not wholl ... Read more..

Where delay in filing appeal was occasioned due to assessees advanced age, ill health, and lack of computer literacy and also assessees emails were handled by assistants, whose frequent changes result ... Read more..

Where assessee had pre-deposited 10% of the disputed tax and fulfilled all the formalities to sustain the appeal, the case was remitted back to the authorities for reconsideration, subject to depositi ... Read more..

Where the adjudication order was passed without affording any opportunity of personal hearing to assessee and assessee was ready to pay 25% of the disputed tax for granting of one opportunity to prese ... Read more..

Where assessee was involved in the activities of availing fraudulent Input Tax Credit, it was found to be in the interest of justice to relegate him to the statutory appellate remedy available under t ... Read more..

Appellant had remained in custody for over seven months and there was also no possibility of commencement of trial in near future, several co-accused were already released on bail, the appellant was 7 ... Read more..

There was a statutory duty of disclosing unpublished/selectively published price sensitive information so as to make it generally available and embargo against insider trading, appellant failed to dis ... Read more..

Award debtor, while releasing decretal amount, mistakenly deducted TDS, despite settled principle that no tax was deductible at source from sums payable under an arbitral award, the Award Debtor had n ... Read more..