Revenue authorities are empowered to impose late fees under section 234E only for the default committed after 1-6-2015 and not prior to that. ... Read more..

Where AO did not act upon pending proceedings under section 154, he ought not to have initiate proceedings under section 148, which was beyond his jurisdiction because two simultaneous proceedings cou ... Read more..

Assessee was a charitable trust providing education and awarding degrees to its students and the degrees were duly recognized by State Government. Further, in the entire history of the trust, i.e., si ... Read more..

Where E-way bill was produced along with the reply to the Show Cause Notice before the seizure order was passed, it could not be said that there was any contravention of the provisions of the Act bein ... Read more..

Finding that mere infraction of the procedural rules cannot result in detention of goods though they may result in imposition of penalty cannot also be sustained, if the conditions under the Act and R ... Read more..

Where no separate dates were fixed for submission of reply and for hearing as is required under section 75(4) of the Act, thereby violating the principles of natural justice, the order was liable to b ... Read more..

CA failed to exercise due diligence and displayed gross negligence in failure to adequately address risks related to fraud, disclosures requirements and deficiencies in audit documentation and make ap ... Read more..

Petitioner was a non-executive director of company and was not involved in day-to-day affairs of the company, therefore, he was not vicarious liable for offence under sections 138 and 141, thus, petit ... Read more..

Petitioner filed an application for rectification/change in name of company regarding use of its identical and similar mark, but the petitioner failed to prove that it was a registered proprietor of t ... Read more..