Where AO failed to mention as to under which limb of section 270A(9), the penalty had been levied, the impugned penalty under section 270A was liable to be deleted being not in accordance with law. ... Read more..

Where addition on account of bogus purchases was sustained on estimated basis, no penalty would be leviable under section 271(1)(c). ... Read more..

No addition could be made on the basis of statement recorded during survey operation unless corroborated by incriminating material found during the course of survey. ... Read more..

Where Appellate Authority changed the date of cancellation of registration of assessee with retrospective effect and assessee had no opportunity of hearing in this regard, the appellate order was liab ... Read more..

Where assessee’s claim for transitional credit of Central Excise duty was rejected owing to mistake in filing of Form TRANS-1, but there was no option to file appeal on the GST portal and manual appea ... Read more..

GST can be levied on royalty paid by Mineral Concession Holder for any mining concession granted by the State. ... Read more..

Company filed petition for quashing of proceedings as cheques were issued only for security purpose at time of purchase of goods, but the same was a disputed question of facts which could be adjudicat ... Read more..

Company exported some foreign services but it received export proceeds with some delay, which was in violation of section 7, the contravention was technical in nature and did not amount to quantifiabl ... Read more..

Appellant filed complaint against developer, but Completion Certificate-cum-Occupancy Certificate for project was already issued much before enforcement of RERA, therefore, Authority did not have juri ... Read more..