Calcutta High Court remands Surekha Shah's GST appeal back to Appellate Authority, citing marginal delay and non-constitution of appellate tribunal, for a merits-based ...

ITAT Delhi rules interest on enhanced compensation for acquired agricultural land is taxable as 'income from other sources,' dismissing exemption ...

Punjab & Haryana High Court rules interest on land acquisition compensation is "income from other sources," not capital gains, post-2010 IT Act ...

Whether the ITAT erred in holding that subscription payments for Cloud Services are not taxable as Royalty income under Article 12 (3) of the India-Ireland Double Taxation Avoidance Agreement (DTAA) ...

Delhi High Court allows Blackmelon Advance Technology Co. to appeal a Rs. 54 lakh GST demand despite missed deadlines, citing lack of SCN ...

Allahabad High Court orders release of mustard seeds consignment on deposit of tax and penalty, without ruling on the merits of the GST ...

Allahabad High Court overturns penalty on Nokia Solutions for incomplete e-way bill. Court rules mere procedural lapse without tax evasion intent doesn't warrant penalty, citing matching invoices and ...

Karnataka High Court held that recovering amount in excess of 20% of total demand during pendency of appellate proceeding is impermissible in law. Accordingly, department directed to refund entire ...

ITAT Mumbai rules on Progressive Homes' appeal, addressing tax on unsold flats as stock-in-trade and disallowing expenses under Section ...

ITAT Mumbai rules on Girdharilal Lulla's appeal, asserting unsold flats are stock-in-trade, not subject to notional house property income ...

Delhi High Court held that notice issued u/s. 148 and assessment order thereon is liable to be set aside as sanction of issuance of notice not granted by authority specified under section 151 of the ...

ITAT Delhi held that loss incurred on account of trading in gold derivatives being hedging transaction and was excluded from ...