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Where AO proceeded on fundamentally wrong facts to come to a belief/conclusion that income chargeable to tax had escaped assessment and even when the same was pointed out by assessee, the AO in his or ... Read more..
Where intimation issued by CPC was based on revised return of income filed by assessee, whereby returned income was accepted as such and no adjustment was carried out, therefore, in absence of any mis ... Read more..
Where assessee claimed weighted deduction under section 35(1)(ii) on donation made to an institute, however, the said institute no longer had the approval necessary for raising donation for undertakin ... Read more..
Where assessee was not given reasonable opportunity to contest tax demand, the assessment order passed was to be quashed. ... Read more..
Cancellation of registration with retrospective effect without any cogent reason is contrary to provisions of section 29(2) of the CGST Act, 2017. ... Read more..
Where revenue passed assessment order against the assessee without considering reply submitted by it, the said order was cryptic. ... Read more..
SEBI restrained company and its officials from accessing securities markets including appellant as OCDs were issued in violation of SEBI Act and Companies Act, but the appellant was a never director o ... Read more..
The application for initiating CIRP under section 7 of the Code is not liable to be rejected without considering One-time settlement proposal between the corporate debtor and financial creditor. ... Read more..
In petition before NCLT under I & B Code, an IRP had already been appointed, while winding up proceedings were at a nascent stage and only initial publication/citation was done in newspapers, it was d ... Read more..
As mentioned in DTAA or as per Finance Act
Treatment of salary earned in India and USA by a ordinary resident in India
Exchange of old jewellery with new one without any bill or invoice--Cost of new jewellery more than exchanged one
Amount Invested as per Section 11(5) later on became irrecoverable
Corpus Fund--Utilisation
Non-filing of return--Purchase of immovable property
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