The High Court held that prosecution was invalid because the officer who filed the complaint lacked authority under the sanction granted, reinforcing that sanction is a jurisdictional ...

The ITAT ruled that section 151 approval must strictly correspond to the recorded reasons for reopening. Any factual ...

The issue concerned excess interest deduction claimed by inflating EBITDA through Ind-AS fair-value adjustments. ITAT held ...

CESTAT Allahabad held that extended period of limitation is not invocable since alleged inadmissible cenvat credit was duly ...

ITAT ruled that an appeal cannot be rejected mechanically on alleged defects when records show compliance. The case was ...

The issue was whether a later retraction could override an admission made during search proceedings. ITAT held that a clear ...

The Tribunal ruled that a statutory appellate authority cannot pass an ex-parte order after ignoring materials demonstrably ...

Delhi High Court upheld customs duty paid by a broadcasting company but quashed penalties on directors, recognizing that ...

The Court stayed tax action after noting an unusually long delay in issuing the assessment notice, holding that further proceedings should remain in abeyance pending clarification from the ...

The Tribunal held that the tax department cannot substitute actual sale consideration with a notional market price without express legal provision, and deleted the entire ...

The assessee sought relief citing internal lapses and adviser dependence. The Tribunal ruled that consistent audits and filings undermined claims of ignorance. Long delays require specific, convincing ...

The Tribunal found the appellate order mechanical where Rule 46A evidence was filed but not examined. The matter was sent back for fresh adjudication after proper ...