3. The petitioner faced unexpected delay in arranging the balance 75% bid amount. The petitioner therefore filed Ext.P6 IA No.2/2025 on 03.01.2025 seeking to grant an extension of 20 days to remit the ...

Conclusion: Interest received on delayed compensation for compulsory agricultural land acquisition would be treated as Capital Gain as it was an accrual to the principal compensation amount and ...

1. Whether on the facts and in the circumstances of the case and in law, the CIT (A) has erred in deleting the addition of Rs. 2,65, 0 0,000/- made u/s 69A of the Act in the order passed u/s 147 r.w.s ...

Madras High Court dismissed the writ appeals and held that rejection of rebate claim by taking stand that cenvat credit has lapsed in view of rule 11 (3) (i) of the Cenvat Credit Rules, 2004 [CCR 2004 ...

Conclusion- Circular No. 19 of 2017 dated 12/06/2017 issued by the Central Board of Direct Taxes provides that the trade advances, which are in the nature of commercial transactions, would not fall ...

Telangana High Court held that natural gas sold by the petitioner falls under entry 23 of 6 th Schedule of the Andhra Pradesh General Sales Tax Act, 1957 [APGST Act 1957] and not under entry 118 of 1 ...

NCLT Mumbai held that application u/s. 9 of the Insolvency and Bankruptcy Code [IBC] after three years of MSME Council Awards ...

The Central Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, allowed the appeal filed by Northern Coalfields ...

It is settled law that notice issued u/s. 148 of IT Act by the Assessing Officer, having no jurisdiction, the assessment order and consequent pro-ceedings are invalid. Reliance is placed on following ...

The AO accepted this rationale, concluding that the interest expense was a business expenditure under Section 36 (1) (iii) ...

At the very outset, this brief, brilliant, bold and balanced judgment authored by the Single Judge Bench comprising of Hon’ble Shri Justice Bibhu Datta Guru of the Chhattisgarh High Court at Bilaspur ...

ITAT Nagpur held that addition is liable to be deleted since the entire sales having already been recorded in the books of accounts and no sales having been found to have been made out of the books of ...