In the case of Silverline vs State of Bihar, the Patna High Court examined the dismissal of an appeal by the appellate ...

The appellant, an agriculturist, sold ancestral agricultural land for ₹4.86 crores, with his share amounting to ₹1.21 crores. Believing no tax applied to the sale of ancestral land, the appellant did ...

The Tribunal noted that the assessee’s eligibility for Section 115BAA benefits was clear, and the delay in filing the necessary forms stemmed from technical defects. The ITAT directed the Assessing ...

The Court acknowledged that while the appeal was incomplete due to the shortfall in the requisite fee, it could not be deemed non-maintainable. It emphasized that appellants must be informed of any ...

2. The brief facts are that the petitioner is a registered dealer under the Goods and Services Tax Act, 2017 (for short ‘the Act of 2017’). A show cause notice dated 31.07.2024 was issued by the ...

The ITAT found no evidence of incriminating material supporting the addition during the assessment process. The tribunal emphasized that the absence of such material rendered the addition ...

In the case of Kamlesh Babalal Shah Vs. ACIT, the ITAT Ahmedabad reviewed an appeal challenging the order of the Commissioner of Income Tax (Appeals) [CIT (A)], National Faceless Appeal Centre (NFAC), ...

The ITAT noted that the CIT (A)’s order failed to meet the requirements of Section 250 (6) of the Income Tax Act, as there was no proper discussion or points of determination provided regarding the ...

1. Aforesaid appeals by assessee for Assessment Years (AY) 2018- 19 & 2019-20 have identical issue i.e., allowance of foreign tax credit (FTC). At the time of hearing, none appeared for assessee and ...

After reviewing the affidavit and considering the circumstances, the ITAT found merit in the assessee’s plea for relief. While the tribunal acknowledged the need to impose a penalty for non-compliance ...