Assessee would be eligible for higher rate of depreciation on the assets, which were used for business of hiring, no matter how much was the quantum of income from such hire business and accordingly, ... Read more..

In respect of completed/unabated assessment, no addition can be made by AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132 ... Read more..

It is incumbent upon CIT(A) to pass a speaking order on merits of case by examining, verifying and analyzing the material on record and accordingly, impugned matter was remanded to CIT(A) for meritori ... Read more..

Once the detaining authority recorded a specific finding of fact that there was intent to avoid payment of tax, the Appellate Authority could not have allowed appeal filed by the assessee without reve ... Read more..

Where Revenue imposed late fee and penalty upon assessee for non-filing of annual returns and reconciliation statement within time, however, the assessee was unable to participate in proceedings on ac ... Read more..

Where assessees GST registration was cancelled with retrospective effect without giving him reasonable opportunity of personal hearing, the said order was liable to be set aside. ... Read more..

Complainant filed complaint against other party as it directed its accredited CABs operating as sole proprietors to align with any of following forms of entity, i.e. OPC, LLP, Company, Society/Trust, ... Read more..

Complainant filed complaint against other party as he was illegally suspended with immediate effect from all chess activities, but the case was in the nature of disciplinary proceedings against him in ... Read more..

Trial Court framed charge against company through petitioner as per section 56 in respect of violation of section 8, but the company was in liquidation, therefore, only provisional liquidator could re ... Read more..