Co-operative banks are co-operative societies within the meaning of the Gujarat State Co-operative Societies Act and accordingly, deduction under section 80P(2)(d) would be admissible in respect of in ... Read more..

Where assessee was offered a flat in a housing society, however, she resigned from membership of society, there was no question of allotment of the said flat and payment for the same and hence, the ad ... Read more..

Where assessee filed all plausible evidences in support of purchases made and also successfully rebutted allegations of AO with respect to suppliers from whom enquiries were made, addition made on acc ... Read more..

Where amount of tax, interest and penalty demanded in the order was in excess of the amount specified in the Show Cause Notice, which was ex facie contrary to the provisions of Section 75(7), the adju ... Read more..

Where the appellate order was passed on later date of hearing to which the assessee was never put to notice, which was in violation of principles of natural justice, the appellate order was not sustai ... Read more..

Where the proceedings under section 73 were initiated without issuance of a proper Show Cause Notice, the Demand-cum-Show Cause Notice as well as the Order-in-Original were liable to be set aside. ... Read more..

Reasons are soul and heart of the order and when order does not disclose any reasons, neither the litigant nor the Appellate Court can know as to what was the reason for passing the order. ... Read more..

Where Appellant challenged the order of Appellate Tribunal regarding the issue of jurisdiction of Adjudicating Authority to adjudicate upon a show cause notice issued under FERA, 1973, whereby Appella ... Read more..

At the time of presentation of cheques in question, lender maintained his account at Mangalore Branch, he was fully justified in filing his complaint cases before jurisdictional Court at Mangalore, bu ... Read more..