Judgements and Orders, Supreme Court and High courts of India

At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a me

This Court is once again, within the span of a year, called upon to decide the constitutionality of various provisions concerning the selection, appointment, tenure, conditions of service, and ancillary matters relating to various tribunals, 19 in nu

Shri Kumudchandra Atmaram Patel, 47648 Sagar Apartment, Opp. Bhaysar Hostel, Nava Vadaj, Ahmedabad, Gujarat-380013. 

The Hon'ble High Court of Bombay, in Parle International Limited v. Union of India and others [Writ Petition No.12904 of 2019, (dated, November 26, 2020)] held that, the commencement of adjudication proceedings after an inordinate delay of 13 years p

The present appeal filed by the assessee is directed against the order dated 31.10.2014 of the Commissioner of Income Tax (A)-19 , New Delhi relating to Assessment Year 2006-07.

The above captioned appeals are by the Revenue for A.Ys 2006- 07to 2010-11. This bunch of appeals were remitted back by the Hon'ble High Court of Delhi directing the Tribunal for recording specific findings on the issue of attribution of 15% Revenue

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-18 , New Delhi dated 05 .12.2016 .

This Revenue’s appeal for A.Y.2010-11 arises from Mumbai’s order of Commissioner of Income Tax (Appeals)-37, in case No.CIT(A)-37/IT-206/ITO 25(2)(2)/2015-16 dated 27/02/2017, in proceedings u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 [hereinaf

The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals) -18, Mumbai, passed u/s 271(1)(c) and 250 of the Income Tax Act, 1961.None appeared on behalf of the assessee, we heard the submissions of Ld. DR and considere

This Revenue’s appeal for A.Y.2013-14 arises from Mumbai’s order of Commissioner of Income Tax (Appeals)-14, in case No.CIT(A)-14/IT-45/16-17 dated 26/07/2018, in proceedings u/s.143(3) of the Income Tax Act, 1961 [hereinafter referred to as Act].