The issue involved denial of refund on the ground that services were intermediary in nature. The Court held that absence of findings on the agreement and nature of services invalidated the order. The ...

The issue involved whether fresh scrutiny could be initiated after filing a modified return under Section 170A. The Court held that where assessment is already completed, the AO can only modify income ...

The Court found that the appellate authority rejected the appeal solely on delay without examining the reasons provided. It ...

The judgment clarifies that subsequent departmental communications do not extend limitation periods. The appeal must be filed against the original order within statutory ...

The Court held that failure to prove identity and source of creditors attracts Section 68. Such unexplained credits cannot be treated as business income or eligible for deduction under Sections ...

The issue was whether indemnity obligations arise only after final appellate confirmation. The Supreme Court held that liability arises once it crystallises, requiring immediate discharge by the ...

The Tribunal upheld cost-to-cost reimbursements for personnel and IT expenses where documentation and business purpose were established. However, advertisement expenses were disallowed due to absence ...

Kerala High Court set aside ITAT orders as mechanical and non-speaking, holding that the Tribunal failed to independently analyze facts, consider submissions, and provide reasoned findings; matter ...

The issue was whether pigmy agents are independent service providers or employees. The Court held they are employees, so their remuneration is not a taxable supply under ...

The Tribunal held that penalty cannot be imposed where the appellant merely acted as a broker without handling goods. Absence of possession or direct involvement made Rule 26 ...

The Court held that provisional attachment under Section 110(5) lapses after six months if not extended. It ruled that ...

The Tribunal held that mere classification of shares as penny stock is insufficient to deny LTCG exemption. In absence of evidence linking the assessee to manipulation, the addition under Section 69A ...