Where assessee claimed expenditures 5.82% of net agricultural income but failed to substantiate such claim and revenue did not dispute sale receipts from agricultural produce, disallowance to 15% of ... Read more..

Notice issued under section 148 on or after 1-4-2021 to reopen the assessment for the assessment year 2015-16 was not sustainable. ... Read more..

Penalty under section 270A imposed merely on the basis of estimated disallowance of expenses under section 14A read with rule 8D during quantum proceedings would not be sustainable. ... Read more..

Where the Adjudicating Authority appropriately dealt with all factual pleas raised and reply to the Show Cause Notice and no case for interference under article 226 of the Constitution of India was ma ... Read more..

Where proceedings were initiated against assessee under section 130 of the CGST Act on the ground that excess stock was found at the time of survey, however, In view of High Court’s decision in the ca ... Read more..

Since the issue raised by assessee was squarely covered by the High Court’s decision in the case of Gujarat Chamber of Commerce and Industries, wherein the Court came to the conclusion that the said t ... Read more..

The condonation of delay is not liable to be approved in the absence of genuine reason and sufficient cause. ... Read more..

The agency is not liable to make maintenance of the homebuyers project where an association is being registered to maintain the same. ... Read more..

The order must be passed after considering the ground submitted by both the parties along with giving a reasonable opportunity. ... Read more..