Where assessee was not working for the benefit of general public at large but only for the specific section of the society, it would not be entitled to registration under section 12AB. ... Read more..

Mere delay in filing of Form No. 67 cannot take away the vested right of assessee to claim credit of taxes paid in overseas jurisdiction in terms of DTTAA with relevant country. ... Read more..

Where other than data relating to assessee found during the search on third party and admission of the third party before Settlement Commission, of having received on-money, there was no other evidenc ... Read more..

Where solar modules and the Solar Power Generating System were not attached to the civil structure for the purpose of better enjoyment or beneficial enjoyment of the civil foundation, the supply of th ... Read more..

Where assessee filed writ petition seeking declaration of Notification No. 56/2023, dt. 28-12-2023 issued under section 168A of the CGST Act, 2017 to be ultra vires on the ground that the correspondin ... Read more..

Where two show cause notices were issued to assessee for the same period by different authorities, but the subject matter of both show cause notices were totally different and independent to each othe ... Read more..

Employees of transferor company union was fully aware of scheme of amalgamation, its implementation and who were employees and who had been taken on transfer by appellant under and pursuant to the Sch ... Read more..

Merely stating that cheque was handed over way back in year 2009 or that petitioner signed as a witness to agreement was not sufficient to attract liability under section 141, as the petitioner was no ... Read more..

Complaint was to be filed on or before 10-8-2019, but due to non-functioning of court, the same was filed on 13-8-2019 after reopening of the court, therefore, it could not be said that there was dela ... Read more..