The ITAT Lucknow tribunal rules that an accommodation entry provider can only be taxed on its commission income, not the ...

A waiver of the Show Cause Notice could not be done on the basis of a pre filled form and the same being used as a basis for not issuing a Show Cause Notice or not affording a personal hearing, was ...

Penalty under section 271(1)(c) was not leviable as deceased alone could have explained the source of the deposits, and since he had died before the initiation of penalty proceedings, it was not ...

NCLAT Delhi held that application under section 7 of the Insolvency and Bankruptcy Code [IBC] is duly admissible since default occurred subsequent to section 10A period. Accordingly, order upheld and ...

Kerala High Court held that interest is admissible to the taxpayer in case of refund under Direct Tax Vivad Se Vishwas Act, 2020. Accordingly, writ appeal of the revenue fails and the same is ...