Devendra Singh Adhikari GSTIN Vs Commissioner State Goods and Services Tax Commissionerate and another (Uttarakhand High ...

The ITAT reviewed the case, noting the AO’s failure to consider the cost of acquisition, the taxpayer’s 30% share, and the rejection of the additional evidence by the CIT (A). The tribunal found that ...

2.Without prejudice to the above, once the expenses incurred for interior fit-outs were not allowed as cost of improvement, the learned Assessing Officer ought to have allowed the same as cost of ...

5. On the last hearing e., 8th January, 2025, Mr. Tarun Gulati, Id. Senior Counsel appearing on behalf of the Petitioner, relied upon the purchase orders and invoices, to submit that, the Petitioner ...

2. Petitioner is an assessee under the GST Act. The impugned order was issued after denying the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of ...

The Delhi High Court dismissed an appeal filed by Tecmax Electronics, formerly known as M/s Tuchman Electronics, challenging a Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) order. The ...

1. That based on facts of the case, and provisions of law, the CIT (A) erred in dismissing the appeal due to non prosecution ignoring adjournment of application and grant of more time petition filed ...

This appeal filed by the assessee against the Order passed by the CIT (A) confirming the addition made by the AO under section 69A of the Act, for upholding the cash deposited during the ...

The case originated with the assessee filing their return of income on February 28, 2015, declaring a total income of ₹1,08,58,460. The initial assessment under Section 143 (3) of the Act, completed ...

The High Court emphasized that upon receiving such complaints of illegal seizure, the Customs department has a responsibility to immediately preserve relevant CCTV footage, given its limited ...

Instead of focusing on the alleged cash deposits, the ITO claimed that there was an excess of income over expenditure and undisclosed bank credits, leading to an alleged escapement of income. The ...

In the Delhi High Court case Shreya Jain Vs Gaurav Tanwar, the petitioner challenged an income tax reassessment for the assessment year 2018-19. The dispute arose from a notice issued under Section ...