Where original return was filed by assessee within the due date under section 139(1) and AO also accepted the revised return filed by assessee, wherein it made the claim of deduction under section 10B ... Read more..

Where assessee purchased immovable property valued at Rs. 1,36,26,000, however, while furnishing AIR information, the Sub Registrars office wrongly mentioned the value of property as Rs. 1,36,26,000 i ... Read more..

Where assessee disclosed income to Revenue by paying self-assessment tax much before date of issue of notice under section 148 and therefore, the explanation of assessee for not furnishing original re ... Read more..

Where assessee missed the Show Cause Notice and did not file reply to the said SCN as the same was issued almost four years after the assessment year period had lapsed, the order was liable to be set ... Read more..

Where assessee did not get proper opportunity to be heard and no reply to the Show Cause Notice was filed by him, however, the cancellation order wrongly recorded that a reply was filed, the assessee ... Read more..

Where the Proper Officer did not assign any reason as to why the assessees GST registration was cancelled, the order of cancellation was liable to be set aside as the same was non-speaking one. ... Read more..

Appellant sought for a decree of permanent injunction against company and its agents from transferring any tenancy right in favour of any new tenant in respect of property described in plaint, but he ... Read more..

The Resolution Plan as approved by the CoC under section 30(4) meets the requirements as referred to in section 30(2), it shall, by order, approve the resolution plan which shall be binding on the cor ... Read more..

Petitioner was neither director nor signatory of company, merely because subject cheque was handed over by the petitioner, the same did not shift onus from drawer in terms of section 138, therefore, t ... Read more..