Kastwel Foundries, a firm involved in the manufacturing of Ferro Alloys and Master Alloys, had filed its return of income for the assessment year in question, declaring a total income of ₹70,20,916.

The proviso to Section 151 (1) stipulated that after the expiry of four years from the end of the relevant assessment year, no notice under Section 148 shall be issued unless the Chief Commissioner ...

Conclusion: Whenever, the GST has been paid by using Form GST PMT-06, the tax liability will be discharged to that extent. The person shall not be to pay interest on the amount of tax from the date of ...

Bombay High Court permitted audio-video appearance before investigating officer for recording of statement in view of Economic Offences Wing’s (EOW) directions to withhold the renewal of the ...

Delhi High Court held that petitioner was not aware about the GST SCN uploaded on ‘Additional Notices Tab’, accordingly, order passed in absence of the reply is liable to be quashed. Notably, 30 days ...

Subject: Anti-Dumping Duty on imports of “Titanium Dioxide” originating in or exported from China PR —Implementation -Reg. Attention is invited to Notification No. 12/2025-Customs (ADD) dated ...

The Tribunal pointed out that the AO is vested with sufficient legal powers to enforce the attendance of summoned parties. Therefore, the ITAT concluded that it was incorrect for the AO to attribute ...

1. The Appellant has filed the present Appeal dated 30th March 2025, challenging the communication of the Respondent, filed under the Right to Information Act (RTI Act). Since the Appeals required ...

Consequently, the Allahabad High Court concluded that the impugned order dated November 18, 2023, could not be sustained due to the clear violation of Section 75 (7) of the Act. The writ petition ...

ITAT Kolkata held that CIT (A) accepted additional evidence and allowed the relief u/s. 10 (26AAA) of the Income Tax Act without allowing an opportunity of being heard to AO. Therefore, the order of ...

ITAT Delhi held that disallowance of share premium under section 56 (2) (viib) of the Income Tax Act not sustainable since shares are allotted to an existing shareholder and hence creditworthiness ...

ITAT Rajkot held that the reassessment notice under section 148 of the Income Tax Act has been issued without obtaining the ...