Where AO while levying penalty under section 270A, failed to identify the specific charge or default committed by assessee, the penalty levied under section 270A would not be sustainable. ... Read more..

Where CAM charges were paid for proper maintenance of common area, which were contributed towards expenditure on cleanliness, utilities and maintenance and the same were shared expenses for common wor ... Read more..

Where AO made addition under section 68 based on a third-party statement which explicitly stated the illegal activity began in a later year, and without any independent verification of the assessees d ... Read more..

Where assessee was ready to furnish all the pending returns and make full payment of the tax along with applicable interest and late fee, the authority concerned was directed to drop the proceedings a ... Read more..

Where in view of the amendments brought by the Finance (No. 2) Act, 2024 by inserting sub-sections (5) and (6) in Section 16 of the CGST Act, the date for availing ITC for the financial years 2017-202 ... Read more..

Where Revenue challenged the previous order contending the telecommunication towers were to be treated as immovable property and assessee was not entitled to avail ITC upon the same, the petition was ... Read more..

Issuance of cheque towards security would also attract liability for commission of an offence punishable under section 138, borrower failed to file any evidence regarding rebuttable of presumptions un ... Read more..

Company raised various grounds disputing discrepancies in figure and non-execution of documents after filing of winding up petition, the company had not filed any evidence, which proves that there was ... Read more..

Mere inconvenience or hardship that borrower might have to face in travelling from Coimbatore to Chandigarh would not fall within expression expedient for the ends of justice in respect of transfer of ... Read more..