Where assessee held shares under investment portfolio, the gain arose on sale of the said shares would be taxable under the head Capital Gains. ... Read more..

If the person is deceased and legal heir has been brought on record, mentioning of PAN of deceased person in the order will render the order a nullity ... Read more..

Where notice under section 153C was issued to assessee covering assessment year 2009-10, which was beyond jurisdiction, the impugned assessment was liable to be set aside. ... Read more..

Where goods-in-question were found with proper tax invoice and e-Way bill, order of penalty passed under section 129(1)(b) of the CGST Act was not justified. ... Read more..

Where Revenue passed assessment order under section 73/74 of CGST Act for wrongful availment of ITC by assessee, but the said ITC was available as per the provisions of section 16(5) of the CGST Act a ... Read more..

Where assessment order was passed without providing opportunity of oral hearing to assessee before the Adjudicating Authority, the said order was liable to be set aside. ... Read more..

Borrower filed complaint against finance company, as it had abused its dominant position as per section 4 by imposing unjust and excessively high rates of interest, but there were large number of bank ... Read more..

Complainant filed complaint against other party that it was resorting to predatory pricing (provided internet exchange services for free/below cost) to reduce or eliminate competition in violation of ... Read more..

Where Company filed sufficient evidence and records in respect of Indian currency as well as foreign currency, therefore, the same were not an unaccounted money in any manner, however, adjudicating au ... Read more..