ITAT Bangalore held that payments made by [Google Ireland Limited] GIL towards Adwords program is not in the nature of royalty or FTS [Fees for Technical Service] and hence the same is not taxable in ...

ITAT Ahmedabad held that dismissal of appeal by CIT (A) on technical/ procedural aspect merely because the appeal was filed manually instead of e-filing unjustified as assessee was not given an ...

ITAT Chennai held that action of AO based on jurisdictional High Court decision as prevalent on the specified time, which was later on reversed by the Supreme Court, cannot be held to be erroneous and ...

ITAT Ahmedabad held that benefit of deduction under section 54EC of the Income Tax Act allowed since nexus between advance received towards sale of property and investment made in NHAI bonds ...

ITAT Kolkata dismissed the appeal preferred by the revenue since tax effect is below the threshold specified by CBDT vide circular no. 5 of 2004 dated 15.03.2024 and also the case doesn’t fall under ...

ITAT Chennai held that an AO is not permitted to take different stand on the same issue and same set of facts over different years. Thus, exemption u/s. 11 granted in spite of the fact that return was ...

CESTAT Kolkata taking a sympathetic view further reduced redemption fine and penalty on import of green peas due to extension ...

Kerala High Court held that rule 96 (10) of the Central Goods and Services Tax Rules, 2017 [CGST Rules] as inserted by ...

Patna High Court held that invocation of extraordinary jurisdiction under Article 226 of the Constitution of India ...

Bombay High Court directed the State of Maharashtra [including BMC, CIDCO, MIDC, MHADA, BEST and Municipal Corporation of ...

Sexual Assault Under POCSO Can’t Be Quashed Based On ‘Compromise’, Offence Is Heinous & Not Of Private Nature: SC ...

After reviewing the case, the Delhi High Court ruled that the retrospective cancellation of Kapoor’s GST registration was not ...