Both the appeals pertain to different assessees and arise against different orders of the Commissioner of Income Tax (Appeals ...

Sasilal, the Kerala High Court dismissed a Writ Appeal filed by the Revenue, challenging the decision of a Single Judge who had quashed a notice issued under Section 17D of the Kerala General Sales ...

Engineering was willing to explain the mismatch if given an opportunity and cited a recent Madras High Court judgment in a similar case, where the court remanded the matter for reconsideration upon ...

The Calcutta High Court addressed an appeal concerning the rejection of a transitional GST credit claim. Javed Ahmed Khan had filed a writ petition challenging an order that denied his TRAN-1 claim of ...

The ITAT concluded that even if the society’s interest income was from both cooperative societies and cooperative banks, it would still qualify for the deduction under Section 80P (2) (d). Therefore, ...

2. On the facts and in the circumstances of the case, the Ld. CIT (A) has erred in upholding disallowance of exemption claimed u/s.10 (37) of the Act of Rs.1,27,21.724/- made by Ld. Assessing Officer, ...

The core issue was the legitimacy of the reassessment initiated under Section 147 of the Income Tax Act, 1961, and additions made towards Long Term Capital Gain (LTCG) on the sale of shares. The ...

India has mainly concentrated on bilateral (between two nations) and regional (between several neighbouring countries) trade agreements in addition to the WTO. This change came into effect during ...

As per Regulation 2 (1) (zb) of SEBI LODR, 2015 Related Party means a Related Party as defined u/s 2 (76) of the Companies Act, 2013 or under applicable accounting standards 2. Key Managerial ...

The ITAT, upon reviewing the case, found that the assessee had provided substantial evidence, including bank statements, loan disbursement details, and records of agricultural produce sales, to ...

An arrangement was allegedly made where the OC would supply the fibre, and the CD would convert it into yarn through Shree ...

The Delhi High Court addressed a petition filed by Lufthansa Cargo AG, challenging an order issued by the Assessing Officer (AO) under Section 195 (3) of the Income Tax Act, 1961. The petitioner ...