Where assessee was a charitable trust, carrying on charitable activities over the years, mere non-filing of Form 10B along with return, which was directory, could not be the reason to deny the benefit ... Read more..

Where assessee neither claimed deduction on account of GST payable nor debited the same to Profit and Loss Account, the provisions of section 43B would not get attracted. ... Read more..

Revenue authorities are empowered to impose late fees under section 234E only for the default committed after 1-6-2015 and not prior to that. ... Read more..

Since assessee had a remedy of filing objection and invite adjudication on merits, the extraordinary remedy of article 226 could not be invoked. ... Read more..

Where report of the concerned authority confirming the non-existence of the firms from whom the assessee received so-called scrap affirmatively validated that assessee fraudulently caused loss to the ... Read more..

Where E-way bill was produced along with the reply to the Show Cause Notice before the seizure order was passed, it could not be said that there was any contravention of the provisions of the Act bein ... Read more..

Shareholders filed petition against various oppressive acts such as non-circulation of annual accounts, improper maintenance of registers, etc., but the same could not be treated as acts of oppression ... Read more..

High Court rejected application under section 29A on the ground that the application could not be filed after expiry of tenure of Arbitral Tribunal, but the applications for extension of time could be ... Read more..

CA failed to exercise due diligence and displayed gross negligence in failure to adequately address risks related to fraud, disclosures requirements and deficiencies in audit documentation and make ap ... Read more..