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..

Where CIT(E) was not empowered to deal with application seeking condonation of delay over one year, by the same logic, there was no question of CIT(E) rejecting assessee’s application for condonation ... 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..

Since no opportunity of personal hearing granted to assessee while passing the adjudication order, which was in violation of principles of natural justice as well as was contrary to Section 75(4) of t ... 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..

When cheque holder issued demand notice to director for payment of dishonoured cheque, the director did not have the capacity to fulfil the demand as per clause (c) of proviso to section 138, as IRP w ... Read more..