A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding income of assessee and hence, no penalty was leviable under secti ... Read more..

Where assessment order passed by AO, did not disclose any inquiry conducted by him except that he accepted the documents filed by assessee, in absence of any verification by AO by making inquiry, PCIT ... Read more..

Where assessee was a public sector undertaking and it implemented notifications stipulating guidelines/directives on CSR for Central Public Sector Enterprises by Government of India and impugned expen ... Read more..

Where GST registration of the assessee was cancelled with retrospective effect without any cogent reason, however, the assessee did not seek to carry on business or continue the registration, order of ... Read more..

Where notice of personal hearing was not sent or delivered to the assessee before passing the assessment order, the said order was liable to be set aside. ... Read more..

Where assessee rectified discrepancies occurred in GST returns and agreed to deposit 10% of the disputed tax liability, the impugned assessment order was set aside, in order to provide another opportu ... Read more..

No Bench could hear a case, unless as per prevailing roster, particular case was assigned to Bench or that the case was specially assigned to the Bench by the Chief Justice. In the present case, Bench ... Read more..

Ex-directors of company in liquidation failed to provide true and correct information during course of winding up proceedings as well as sale consideration was also not deposited by them in bank accou ... Read more..

Liquidation of the corporate debtor is allowed where the CoC have optimistic reliance in favour of its stakeholders. ... Read more..