The issue concerns vague GST cancellation notices lacking facts. Courts held that absence of details violates natural justice and invalidates ...

The issue is India’s scattered legal framework for organised crime. The analysis highlights that lack of a unified law weakens enforcement and calls for comprehensive ...

The issue was whether contractor deposits could be treated as unexplained credits. The Tribunal held they were genuine trade ...

The Tribunal held that cash disclosed in earlier returns can explain seized cash. It restricted addition to the unexplained portion. Key takeaway: prior disclosures carry strong evidentiary ...

The Tribunal upheld reduced addition as earlier years’ rulings fixed profit element at 0.2%. It stressed that consistent facts require consistent treatment. Key takeaway: uniform approach must be ...

The Tribunal held that complete disallowance was excessive despite lack of full documentation. It allowed 50% deduction considering business necessity. Key takeaway: partial evidence can justify ...

The issue was addition of cash found during search claimed to belong to the assessee’s mother. The Tribunal allowed partial relief, accepting some explanations based on evidence and probabilities ...

Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes. The advisory clarifies that rectification must be sought to enable appeals and protect statutory ...

The analysis clarified that shareholder protection is ensured through ultimate parent consolidation. Hence, intermediate ...

The issue was whether seat adjustment components qualify as seat parts or auto parts. CESTAT held they are integral seat parts under CTI 9401, overturning reclassification and duty ...

The law was enacted to impose stricter penalties for sacrilege, including long-term imprisonment and heavy fines. It establishes broader accountability and aims to deter offences through a ...

The issue was failure to pass a final assessment order after DRP directions within the statutory timeline. The Court held the assessment invalid and time-barred, quashing the ...