GST RFD 03 as mandate by the law. Petitioner relied upon the judgement of M/s Knowledge Capital Services Private Limited Vs.

As per provisions of the Depositories Act, 1996 and regulations made the perspective of Dematerialization. A small private company is termed to as a company with a paid-up capital of less than ₹4 ...

Delhi High Court held that reassessment under section 148 based on material indicating that entities from whom material was procured by the petitioner were non-existing i.e. non-genuine. Accordingly, ...

Delhi High Court held that non-passing of order by TPO/ AO pursuant to remand by ITAT within statutory time limit prescribed under section 153 of the Income Tax Act is not justifiable. Accordingly, ...

1.0 The aphorism “justice delayed is justice denied” is a well-known principle of the modern law and judicial system, but what about ‘Justice Disrupted’. What if decisions and orders, once deemed ...

Kerala High Court held that allegation regarding bogus purchases of raw-material i.e. paddy without verification of books of accounts including stock register, ledger, etc. is not justifiable in law.

To write strictly, the Indian Constitution gives a clear pathway that the powers are separated and distinguished due to which ...

20. In view of the persuasive reasoning and cogent explanation offered by the erstwhile RP, we are not inclined to agree with ...

ITAT Mumbai held that the long term capital gains declared by assessee cannot be considered to be bogus since AO didn’t established assessee’s involvement in price rigging. Accordingly, addition not ...

Kerala High Court held that assessment and penalty order mentioning old address of the appellant are liable to be set aside as against the principles of natural justice. Accordingly, petitioner ...

Delhi High Court held that telecommunication towers would not fall within the ambit of Section 17 (5) (d) of the Central Goods and Services Tax Act. Thus, denial of input tax credit unsustainable in ...

ITAT Ahmedabad held that denial of exemption u/s. 11 by CPC in the rectification petition not justified since the same was allowed in earlier proceeding and it is settled position of law that ...