Where assessee was a Non-Resident Indian and it was not emanating from records as to whether notice under section 142(1) was ever served on assessee and further, assessment was framed in ex-parte proc ... Read more..

Where PCIT held that AO failed to make necessary enquiries with respect to issue for which reopening was resorted i.e. bogus accommodation entry of loan taken by assessee, however, order of PCIT did n ... Read more..

Where CAM charges were essentially maintenance charges paid by a unit for proper maintenance of common area and those charges were shared expenses for common works and utilities, the said charges coul ... Read more..

Since the order in original was barred by limitation, as the same was passed after the extended time limit for the relevant period, the order in original was liable to be set aside on the ground of li ... Read more..

Where neither the date for personal hearing was fixed nor the adjudicating authority considered the reply furnished by the assessee, thereby violating the principle of natural justice, the adjudicatio ... Read more..

Rule 86A could not have been exercised to block the Input Tax Credit in assessees Electronic Credit Ledger, as when the blocking orders made, the ITC available in the Electronic Credit Ledger was "Nil ... Read more..

ED being prosecuting agency applied for committal of scheduled offence in view of section 44(1)(c) and the matter was committed to Special Court, but Principal District Judge, without hearing the ED, ... Read more..

Company filed petition under section 482 of Cr.P.C. for quashing of summoning order on the ground that cheque in question was only issued for security purpose, but the same was a matter of trial, this ... Read more..

The brokerage or commission amount is said to be of operational nature and treated accordingly. ... Read more..