Judgements and Orders, Supreme Court and High courts of India

The only grievance of the assessee in aforesaid appeals for Assessment Year (AY) 2015-16 & 2016-17 is disallowance u/s 14A. The facts are pari-materia the same in both the years and therefore, the appeals were heard together and are now being dispose

This appeal by the revenue is against order of learned CIT(A)-40, Mumbai dated 23/10/2019.

The above titled cross appeals have been preferred by the assessee as well as by Revenue against the order dated 20.11.2019 of the Commissioner of Income Tax.

In Mukesh Kumar Jaiswal v. Commissioner (Appeals) [Service Tax Appeal No. 53294 of 2018-SM dated July 26, 2021], Mukesh Kumar Jaiswal ('the Appellant&'), transporter of goods and other products has filed the current appeal challenging the Order-in-Ap

The Hon’ble High Court of Rajasthan, the bench of Jaipur observed 'Taking into consideration the assessment order dated 21.04.2021, the contentions of learned counsel for the petitioner prima facie appears to be correct accordingly. In the meanwhile,

The judgment could pave the way for corporates under stress in the current environment to restructure their interest payment as debentures or other instruments, and deduct the same for income tax purposes. This is provided the lender recognises such

In M/s. Karthikeya Projects [AAR No.09/AP/GST/2021 dated January 19, 2021], M/s. Karthikeya Projects ('the Applicant') being a sub-contractor providing works contract service has sought an advance ruling on whether he can avail Input Tax Credit ('ITC

In Re: M/S. Vijayavahini Charitable Foundation [AAR No. 14 /AP/GST/2021 decided on March 20, 2021] wherein M/S. Vijayavahini Charitable Foundation ('the Applicant') has proposed to undertake the activity of providing pure and safe drinking water at a

In Principal Commissioner of Customs v. M/s M. D. Overseas Limited [Customs Appeal No. 51072 of 2020 dated August 13, 2021], arising out of Order-in-Appeal dated June 18, 2020 ('OIA'), the Commissioner of Customs (Appeals) had set aside the Assessmen

This appeal is filed by the ld. ACIT, Central Circle 27, New Delhi, raising the solitary ground of appeal that the ld.CIT (Appeals) has deleted the addition made by the ld. AO of Rs. 9,76,41,006/- under Section 68 of the Income TaxAct, 1961 (the Act)