Where assessment order was passed ex-parte qua assessee and order passed by CIT(A) was also ex-parte qua assessee and non-speaking order, the impugned order of CIT(A) was set aside and matter was rema ... Read more..

Amount received by assessee-foreign entity towards sale of logistic services in India could not be treated as FTS/FIS either under the Act or under India-USA DTAA. ... Read more..

Where order under section 119(2)(b) was not appealable before Tribunal, in terms of section 253(1), the appeal against the said order was liable to be dismissed. ... 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..

Where the demand confirmed in the adjudication order was in excess of the amount specified the Show Cause Notice, which was ex facie contrary to the provisions of section 75(7) of the Act, the adjudic ... Read more..

Application under section 95 is liable to be rejected where it is being filed after the expiry of limitation period as prescribed. ... Read more..

For invoking section 29A(c) of IBC, it has to be proved that at time of submission of resolution plan, the SRA had an account classified as an NPA; and one year has elapsed from the date of such class ... Read more..

There was dispute in respect of realization of balance outstanding PF dues between two creditors, i.e., Axis Bank and EARC on priority basis, therefore, High Court had to decide issues whether Axis Ba ... Read more..