The Tribunal held that the DTAA overrides the Income Tax Act, and income taxed abroad cannot be taxed again in India. The ITAT rejected the view that authorities lack power to condone delay, allowing ...

ITAT Raipur dismisses an appeal against an Income Tax penalty order as withdrawn, as the assessee opted for settlement under the Vivad Se Vishwas Scheme 2024, with a caveat for restoration if the ...

The Madras High Court ruled that a GST summary demand order in Form DRC-07 is invalid if the mandatory show-cause notice in Form DRC-01 was not issued first, even if a preliminary notice (DRC-01A) was ...

This ruling addresses a massive tax demand raised by CPC under Section 143(1) based solely on a clerical error in the original Form 3CD. The ITAT set aside the orders, holding that natural justice ...

The Ahmedabad ITAT set aside a ₹1 lakh penalty under Section 271BA, ruling that failure to electronically file the Form 3CEB transfer pricing report was a mere technical and procedural default.

Andhra Pradesh High Court held that common show cause notice and/or common order for different tax periods is impermissible.

Madras High Court compels Assistant Commissioner (CT) to refund ₹1.14 Cr in excess VAT paid by Madhucon Projects for AY 2008-09, upholding the Single Judge's ...

The ITAT restored a charitable trust's Section 80G(5) final approval application, ruling that rejection solely due to selecting the wrong sub-clause in the online Form 10AB was an error. The Tribunal ...

The Delhi High Court set aside a GST demand order against Hind Paper House, citing the department's failure to properly upload the Show Cause Notice and Relied Upon Documents, and directed a fresh ...

ISLAMABAD: Peshawar High Court (PHC) has declared that the section 99D of the Income Tax Ordinance constitutes ...

The AO passed a final assessment order without waiting for the DRP's directions, even though the assessee had filed timely objections against the draft order. The ITAT ruled the final assessment was ...