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 certain amount of capital gain was utilized for purchase of house in the name of assessees spouse, the assessee was eligible for benefit of deduction under section 54. ... 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..

Where the goods were intercepted on the ground that same were being transported without having necessary documents, however, along with the notice, the delivery challan and e-way bill were produced in ... 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..

Petitioner failed to file any evidence, which proved that making of award was vitiated by fraud and corruption, it was also not the petitioners case that either arbitration agreement or contract was i ... Read more..