The case involved a refund claim filed years after the taxpayer became aware of excess payment. The Tribunal held that delay under Section 11B barred the claim, leading to ...

The Tribunal held that loans received from NBFCs cannot be treated as unexplained where identity, creditworthiness, and genuineness are established. Absence of incriminating material led to deletion ...

The issue involved classification of land for capital gains taxation. The Court held that revenue records and evidence of agricultural activity prevail, making the land exempt from capital gains ...

The case involved addition on account of unexplained foreign remittances. The Tribunal held that failure to examine documentary evidence warranted remand for fresh ...

Supreme Court held that states cannot undo decades-old land transactions to reclaim title, emphasizing protection of innocent buyers and their right to basic ...

The case deals with rejection of a delayed tax appeal due to insufficient explanation. The Court upheld the defect but ...

The Court set aside a GST demand order after finding that authorities failed to consider the taxpayer’s replies and supporting documents. It held that lack of reasoning and mechanical conclusions ...

The Court held that procedural delay in filing Form 10B should not result in denial of exemption. It emphasized that substantive benefits under Sections 11 and 12 must be granted where eligibility ...

The Tribunal found that the show cause notice did not identify the relevant provision under Business Auxiliary Services. It held that absence of specific legal basis renders the demand ...

The case examines whether revision under Section 263 was validly exercised. The Supreme Court upheld the High Court ruling that lack of independent application of mind invalidated the revision, ...

The Tribunal held that absence of commenced activities is not a valid ground to deny registration where objects are charitable and proposed activities align with ...

The case concerned an appeal against rejection of an insolvency petition involving alleged unpaid operational dues. The tribunal found that most invoices belonged to a separate proprietorship and not ...