Where quantum additions being deleted, impugned penalty under section 271(1)(c) would not survive. ... Read more..

Where approval order passed by PCCIT was bereft of any reasons and it did not even refer to any material that might have weighed in grant of approval, it could be said that approval under section 151 ... Read more..

Where no capital gain was declared by assessee in his return of income, assessees claim for deduction under section 54F could not be considered. ... Read more..

Where assessee was unable to file reply to show cause notice due to seizure of its books of account, registers, computer data and other necessary material, the assessment order passed by the authority ... Read more..

Where there was no cogent reason for cancelling assessees GST registration with retrospective effect, the impugned order was liable to be set aside. ... Read more..

Where Revenue authorities did not inform the assessee about freezing of her bank account, the impugned order was bad-in-law. ... Read more..

Lender failed to file any evidence, which proved that cheque was issued for discharge of loan liability, therefore, in absence of evidence, rigours of section 138 would not come into play and thus, or ... Read more..

When reverse burden was on borrower and complaint having failed to prove foundational facts like date of lending loan, terms of loan agreement, mode of payment and income tax returns, then, appreciati ... Read more..

Appellant failed to file any evidence, which proved that cheque was issued for payment of monthly subscription amount, the appellant filed to provide break up of details with regard to sums, issuance ... Read more..