ITAT Mumbai allowed the assessee’s appeal where a loan was received and fully repaid in the same year, following its decision in Bhavana Suresh Chauhan.

ITAT Mumbai deleted 30% ad hoc commission disallowance where recipient details, PAN, TDS records and business nexus were ...

ITAT Chennai quashes section 263 revision, holding section 68 cannot apply to opening lease advances from earlier years.

Prem Dharmani examines corporate governance, data protection, AI governance and compliance priorities for modern AI ...

ITAT Mumbai admits additional evidence on ₹11.17 lakh credit-card payments and remands the Section 69A addition to AO for ...

Ontario company compliance for Indian founders covering annual return, T2, GIFI, records, ISC, GST/HST, payroll and India-Canada transactions.

Allahabad High Court holds reassessment notice issued to a deceased assessee void and rejects relief under Sections 159, 292B ...

GSTAT allows Neptune Sales Corporation’s appeal, holding that e-way bill reuse and tax-evasion intent were not established by ...

Gujarat HC dismisses Revenue appeals, holding Section 271(1)(c) penalty unsustainable after SPN interest disallowance was ...

Rajasthan HC condoned GST appeal delay, set aside limitation order and directed merits hearing after dispute over portal-only ...

Andhra Pradesh High Court sets aside composite GST assessment covering multiple tax periods and permits separate proceedings ...

Andhra Pradesh HC holds GST assessment under Section 62 deemed withdrawn after delayed GSTR-3B filing with tax, interest and ...