The ITAT Jabalpur partially allowed Dayanand Paryani's appeal, directing the AO to replace a full Rs. 29,38,600/− cash credit addition with a 12% presumptive income rate, citing failure to calculate ...
The Delhi High Court set aside the Rs. 450 Crore anti-profiteering order against Tata Play Ltd., upholding the constitutional validity of Section 171 but remanding the factual dispute to GSTAT for ...