The issue was whether appeals could be dismissed outright for delay without examining the merits. The Tribunal held that justice required restoration where plausible reasons for delay were cited and ...

The issue was whether a mismatch between ledger sales and P&L sales justified a major addition. The Tribunal held that reconciliation explaining VAT, service tax, and other receipts removed the ...

Gujarat High Court held that software consultancy services to parent company located outside India provided on principal to principal basis qualifies as export of service and cannot be considered as ...

The issue was whether appeals dismissed for an extraordinary delay could be restored. The Tribunal held that, despite the assessee’s lapses, justice required giving an opportunity to seek condonation ...

The Tribunal held that Section 69A applies only to money not recorded in books of account. Additions based on duly recorded, bank-routed transactions were found ...

The Tribunal held that an assessment framed without a valid notice under Section 143(2) by the jurisdictional officer is void. Jurisdictional compliance is ...