Where CPC denied deduction under section 80P merely for not mentioning detail of audit report in return of income filed by assessee and the assessee placed on record the copy of audit report along wit ... Read more..

Where assessee was retired employee of State Bank of India and claimed exemption under section 10(10AA) on account of leave encashment on retirement, entire claim of exemption was allowed. ... Read more..

Where evidence relating to source of cash deposits was not considered by AO and assessees explanation was plausible, AO was directed to consider the submission of assessee and no addition would be war ... Read more..

Where the notice under section 46 of the CGST Act was issued much after the passing of the order under section 62 of the CGST Act due to which the assessee did not get opportunity to file return withi ... Read more..

Since there was no violation of principles of natural justice and there was also no jurisdictional error, as all the RUDs were supplied and adequate notice for hearing was given to the assessee, the a ... Read more..

Since intent of the legislation is to ensure that the assessee is given an opportunity to be heard and file its reply on merits, the assessee was permitted to approach the Appellate Authority under se ... Read more..

The order passed without serving show cause notice and giving opportunity to contend will be violative of the principle of natural justice. ... Read more..

The financial creditors have right to proceed against the personal guarantor for the balance liability, it is always open for the financial creditor to proceed against the personal guarantor/ corporat ... Read more..

Resolution plan is approved on the commercial wisdom of the CoC and hence, not liable to be questioned. ... Read more..