AAR rules that loading ballast into railway wagons using JCB is an independent cargo handling service under SAC 996719, taxable at 18% GST.
CBDT Notification No. 107/2026 notifies Noida SEZ Authority under Section 10(46) for specified income for AYs 2024–25 to 2026 ...
CBDT Notification No. 109/2026 notifies Odisha Joint Entrance Examination Committee under Section 10(46) for AY 2026–27 ...
ITAT condoned a 78-month delay, set aside the CIT(A)'s order, and restored the Section 143(1) addition issue to the AO for fresh consideration.
ITAT upheld denial of Section 80P deduction for a belated return and remanded the Section 57 deduction issue to the AO for verification.
CBDT Notification No. 108/2026 notifies Noida SEZ Authority under Section 11 for specified income for tax years 2026–27 and 2027–28.
ROC Uttar Pradesh II imposed ₹10,000 penalty each on the company and four officers for a two-day delay in depositing dividend ...
Gujarat HC quashed reassessment notices and consequential proceedings as time-barred, following the Supreme Court's ruling in Rajeev Bansal.
SC upheld NCLAT directions for NBCC to complete Supertech projects, prioritising homebuyers while permitting stakeholder claims to be decided later.
Gujarat HC quashed a Section 148 reassessment notice as it was issued beyond the surviving limitation period under TOLA and ...
Karnataka HC quashed assessment orders as barred by limitation after Settlement Commission proceedings and consequentially ...
ITAT Raipur quashed an assessment under Section 143(3) after holding that the Assessing Officer completed it without issuing the mandatory notice under Section ...
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