High Courts have emphasized that ITC cannot be denied solely on the basis of a supplier being declared non-existent. Authorities must provide evidence of the buyer’s involvement and follow principles ...

The High Court permitted correction of the father’s name in a child’s birth certificate to reflect the biological father ...

The Tribunal held that service tax liability cannot be determined merely from Form 26AS entries without examining the nature ...

The Tribunal found that authorities had not determined the minimum percentage of nitrogen, phosphorus, and potassium required ...

CESTAT Kolkata held that horticulture activities such as garden maintenance and plant care fall within agricultural services ...

The High Court held that reassessment proceedings must follow proper procedure when the assessee is deceased. The tax ...

ROC imposed a ₹3 lakh penalty after a company failed to file consolidated financial statements in Form AOC-4 CFS. The order emphasizes mandatory filing obligations under Section 137 of the Companies ...

The assessee argued that the enhanced 60% tax rate introduced under Section 115BBE should not apply for AY 2017-18, and that the income should instead be taxed at 30%. The Revenue relied on judicial ...

ROC Gwalior penalized a company for failing to file Consolidated Financial Statements in Form AOC-4 CFS for FY 2017-18 as required under Section 137 of the Companies Act, 2013. The order highlights ...

The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to ...

Rules 266–268 of the Draft Income-tax Rules 2026 define procedures for inquiries, replacement of Inquiry Officers, and grant civil court powers to authorities during disciplinary ...

The Tribunal ruled that simultaneous proceedings arising from reassessment and revision for the same year could lead to multiplicity of proceedings and inconsistent findings. It restored the entire ...