Delhi HC quashed a block assessment under Section 158BC, holding Section 143(2) notice was mandatory and post-search material could not sustain the ...

GST exemption from 22 September 2025 removes GST on individual life insurance premiums, while group policies continue at 18% ...

Hyderabad ITAT quashed Section 148 reassessment, holding actual escaped income below ₹50 lakh cannot justify extended ...

A checklist of key ITR filing points covering disclosures, deductions, AIS reconciliation, tax credits, reporting requirements and relevant Income-tax Act ...

Karnataka HC rejected Revenue's appeals, holding statements alone could not sustain suppression of sales or Section 69A additions without corroborative ...

CESTAT Ahmedabad set aside the customs duty demand denying AIFTA benefits on imported alkalised cocoa powder, holding that the extended limitation period under Section 28(4) was not invocable and the ...

CESTAT Mumbai set aside denial of preferential duty on Thai gold jewellery imports, holding that valid Certificates of Origin could not be discarded without following the prescribed verification ...

CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible ...

ITAT Delhi upheld deletion of Section 56(2)(viib) addition, holding the provision applied on share allotment and the assessee could choose the Rule 11UA valuation ...

ITAT Mumbai upheld application of the retrospective Section 50C amendment, directing capital gains computation using stamp ...

Karnataka HC set aside directions issued to GST authorities, holding the reimbursement dispute lay between contractors and employers under their ...

ITAT Lucknow held that cash deposits from recorded sales during demonetisation could not be taxed under Section 68 where books and stock records were accepted, and also deleted the CIT(A)s 20% premium ...