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 addition made in the hands of assessee was debatable, the penalty levied under section 271(1)(c) would not be sustainable. ... Read more..

Mere making of a claim based on a bona fide interpretation of law, subsequently found unsustainable by retrospective amendment, does not attract penalty under the Act. ... 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..

Where arbitrator passed arbitral award in favour of respondent by allowing the GST liability claim made by the respondent against the petitioner, the petitioner, against the said award, filed petition ... Read more..

Where Department levied penalty under section 129(3) of the Act on the ground of non-filling of part-B in the e-way bill, however, in view of the series of orders passed by the Court laying down that ... Read more..

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

Where the ongoing projects of the corporate debtor under CIRP is being ordered to be under the supervision of the IRP, it has to be done as per the directions ordered. ... Read more..

Borrower filed an application for waiver of deposit of 20% of compensation amount in respect of suspension of sentence, which was rejected by Additional Sessions Judge without considering nature of tr ... Read more..