The case examined whether delayed filing of Form 10/10B invalidates exemption under section 11(2). The Tribunal held that ...

The case addressed whether omission of Rule 96(10) affects ongoing disputes over IGST refunds. The Court held that the omission applies to pending proceedings, allowing refund claims to ...

The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-9C was treated as delayed filing of the return itself, justifying ...

The Court held that an SCN uploaded in the Additional Notices Tab without effective visibility denied the assessee a fair hearing, leading to the quashing of the demand ...

The tribunal held that disallowance of weighted R&D deduction is unsustainable when valid Form 3CM approval is on record. It emphasized that sufficient documentary evidence before the AO supports the ...

The issue was whether restricted classification of sugar disqualified exporters from incentives. The Court ruled that conditional restrictions allowing permitted exports do not negate RoDTEP ...

The case addressed whether cancellation for non-filing of returns could be reversed. The court allowed revocation subject to ...

The case examined whether taxpayer funds used for security could be challenged through a PIL. The court dismissed the plea, holding that it lacked genuine public interest and was based on insufficient ...

The case examined prolonged pendency of an income tax appeal. The court directed the assessee to file a reply within two weeks and allowed disposal even without it if non-compliance ...

The case examined whether late submission of Form 67 can deny FTC. The tribunal held that filing before assessment completion is sufficient and directed allowance of full ...

The Tribunal remitted the matter to the AO after finding that the allowance of expenses was based on unverified claims of ...

The court held that tax liability was fixed at the time of auction completion, prior to GST implementation. Delayed payment could not shift the applicable tax ...