Delhi High Court held that putting together a structure of plywood sheets cannot be construed as constructing a residential ...

Delhi High Court held that passing of order without considering the contention of the assessee that entity that is ...

Demand cannot be raised solely based on the oral statement of witness without any further evidence or corroboration ...

There shall be levied a tax (hereinafter referred to as the service tax) at the rate of i[fourteen per cent] on the value of ...

A gold loan is a secured financing option where individuals pledge their gold jewellery or ornaments as collateral to access ...

Summary: GSTR 9 and GSTR 9C are crucial components of GST compliance, consolidating annual business transactions and ...

ITAT Delhi held that addition under section 69 of the Income Tax Act on protective basis not justified since assessee established genuineness of transaction and creditworthiness of entity from which ...

ITAT Chennai held that CIT (A) rightly deleted the addition under section 69C of the Income Tax Act towards trade creditors since assessee clearly established the trade creditors payable was ...

ITAT Ahmedabad held that addition towards entire cash deposits during demonetization period by passing ex-parte order due to non-compliance by assessee without examining on merits unjustified.

1- Transfer all provisions of Exempt Incomes under Income Tax Act to the Deductions from Gross Total Income reported in the Financial Year, it will ensure that all incomes, receipts, payments, ...

The court referred to the Supreme Court’s judgment in CCE v. Hari Chand Shri Gopal (2011), which elaborated on the doctrine of substantial compliance. The doctrine allows for flexibility in cases ...

The Juvenile Justice System was the result of a great deal of thinking by nations across the world and has to be implemented in letter and spirit.” – Former CJI Justice Altamas Kabir It is definitely ...