Summary: GSTR 9 and GSTR 9C are crucial components of GST compliance, consolidating annual business transactions and ...

ITAT Delhi held that addition under section 69 of the Income Tax Act on protective basis not justified since assessee established genuineness of transaction and creditworthiness of entity from which ...

ITAT Ahmedabad held that addition towards entire cash deposits during demonetization period by passing ex-parte order due to non-compliance by assessee without examining on merits unjustified.

ITAT Chennai held that CIT (A) rightly deleted the addition under section 69C of the Income Tax Act towards trade creditors since assessee clearly established the trade creditors payable was ...

1- Transfer all provisions of Exempt Incomes under Income Tax Act to the Deductions from Gross Total Income reported in the Financial Year, it will ensure that all incomes, receipts, payments, ...

Delhi High Court held that putting together a structure of plywood sheets cannot be construed as constructing a residential ...

Delhi High Court held that passing of order without considering the contention of the assessee that entity that is ...

And whereas the Government of West Bengal has decided to extend the jurisdiction (territorial as well as subject matter) of the Judges/ presiding officers (including the Judges-in-Charge) of ...

Demand cannot be raised solely based on the oral statement of witness without any further evidence or corroboration ...

1. These regulations may be called the Securities and Exchange Board of India (Attestation of Documents) (Amendment) Regulations, 2024. 2. They shall come into force on the date of their publication ...

The court referred to the Supreme Court’s judgment in CCE v. Hari Chand Shri Gopal (2011), which elaborated on the doctrine of substantial compliance. The doctrine allows for flexibility in cases ...

The Juvenile Justice System was the result of a great deal of thinking by nations across the world and has to be implemented in letter and spirit.” – Former CJI Justice Altamas Kabir It is definitely ...