The High Court sent the matter back for fresh adjudication after a GST demand was confirmed due to non-filing of a reply. Relief was granted subject to partial pre-deposit and filing of ...

The High Court ruled that data management services provided to a foreign affiliate constitute export of services, with the place of supply outside India. GST demands raised by treating such services ...

The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie ...

CESTAT held that I-STAT blood gas cartridges are accessories of the analyser and not independent diagnostic reagents. As a ...

The Tribunal ruled that rental receipts could not be shifted to income from other sources without any change in facts. Long-standing acceptance of house property treatment required the Department to ...

The High Court ruled that the Tribunal cannot refuse to consider a stay application merely because no tax demand exists. It ...

The High Court held that proceedings under Section 153C cannot stand where the satisfaction note lacks a date and is communicated after an unexplained two-year delay. Strict compliance with statutory ...

The Court dealt with a challenge to a confiscation show cause notice where jurisdictional confusion delayed proceedings. It ...

The court set aside an adjudication order after finding that the confirmed demand far exceeded the amount proposed in the notice. The ruling reiterates that authorities cannot travel beyond the show ...

The issue was whether employees can be taxed when employers deduct but do not deposit TDS. The Court held Section 205 ...

The Court held that reassessment is not barred by change of opinion where the original issue was dropped due to absence of ...

The Court examined whether the stringent twin conditions for bail under the PMLA applied to a woman accused in a money laundering case. Holding that the statutory proviso applied, the Court granted ...