The issue was whether entire brokerage receipts credited to a bank account could be taxed as income. The Tribunal held that ...

Extensive remand proceedings confirmed the genuineness of share transactions and valuation. The Tribunal ruled that once ...

The Tribunal held that bank cash deposits explained through audited books and recorded transactions cannot be added. In absence of rejection of accounts, the addition was ...

Explains why car insurance is mandatory in India, the penalties for non-compliance, ad how uninsured driving can expose ...

The webinar explains how the first reply and pleadings determine the direction of GSTAT appeals. It highlights drafting as a ...

Holding in favour of the assessee, the Tribunal clarified that explained capital supported by documentary proof cannot be treated as unexplained ...

The ruling clarifies that Rule 46A is not breached when additional evidence is remanded but the Assessing Officer fails to respond. Relief granted by the CIT(A) in such cases remains ...

Whether outstanding purchase consideration can be treated as unexplained money. Addition quashed. Takeaway: Deferred payments later settled via banks with TDS cannot be taxed on ...

The Tribunal quashed reassessment proceedings after finding that the Assessing Officer already possessed complete information before issuing notice under section ...

Explore the nuances of overseas education facilitators under GST and the distinction between intermediary services and export ...

The Court held that while Section 194H applies to supplementary commission, no tax demand survives once agents have paid tax. Recovery was limited to interest under section ...

The issue was whether commercial usage converts agricultural or residential Lal Dora land into commercial property for stamp duty valuation. The Tribunal ruled that unless revenue records are amended, ...