Bombay High Court held that a 13-day delay in filing Form 10-IC should be condoned where eligibility for Section 115BAA was undisputed. The Court ruled that procedural requirements cannot override ...

The Court noted that the complaint against the Resolution Professional and the related proceedings stemmed from CIRP proceedings before the NCLT, Bengaluru. It therefore declined to adjudicate the ...

The Uttarakhand High Court set aside a GST assessment order after finding that the personal hearing was scheduled before the ...

The Tribunal found no merit in Customs’ objections relating to classification, labelling and port restrictions for the ...

The service tax demand arose from differences between income tax records and ST-3 returns. The Tribunal ruled that Form 26AS, ...

The Tribunal held that once an earlier show cause notice had been issued on the same issue, the Department could not invoke ...

The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was ...

The High Court condoned a 720-day delay in filing a GST appeal after finding that severe financial difficulties and circumstances beyond the taxpayer's control caused the delay. The appeal was ...

The Court held that ITC could not be denied where returns were filed before the cut-off date specified under Section 16(5). It quashed the assessment orders and directed reconsideration of the ...

The Kerala High Court held that the non obstante clause in Section 16(5) prevails over the time limit prescribed under Section 16(4) for claiming ITC. The Court quashed the denial order and directed ...

The Tribunal rejected the challenge to disallowance of delayed PF and ESI employee contributions, relying on the Supreme Court's decision in Checkmate Service Pvt. Ltd. It, however, directed ...

This analysis explains how charitable and religious trusts qualify for exemption under Sections 11 to 13 of the Income-tax ...