The judgment clarified that delayed installment interest arises from a debtor–creditor relationship, not a service supply, ...

The issue was whether appeals could be dismissed outright for delay without examining the merits. The Tribunal held that justice required restoration where plausible reasons for delay were cited and ...

The issue was whether a mismatch between ledger sales and P&L sales justified a major addition. The Tribunal held that reconciliation explaining VAT, service tax, and other receipts removed the ...

The Tribunal held that estimating closing stock without rejecting books or identifying defects is unsustainable. Mere assumptions of revenue leakage cannot justify ...

The ITAT found that Rule 8D cannot be applied blindly without examining the nature of investments and income earned. The matter was restored to the Assessing Officer to verify whether investments were ...

Gujarat High Court held that software consultancy services to parent company located outside India provided on principal to principal basis qualifies as export of service and cannot be considered as ...

The ITAT dismissed the appeal in limine after the assessee failed to rectify signing and verification defects despite multiple opportunities. Signing of appeal documents was held to be foundational to ...

The issue was whether appeals dismissed for an extraordinary delay could be restored. The Tribunal held that, despite the assessee’s lapses, justice required giving an opportunity to seek condonation ...

The Tribunal held that an assessment framed without a valid notice under Section 143(2) by the jurisdictional officer is void. Jurisdictional compliance is ...

The Tribunal held that Section 69A applies only to money not recorded in books of account. Additions based on duly recorded, bank-routed transactions were found ...

CESTAT held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was ...

Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed ...