The Court held that the Revenues challenge failed since the issue had been conclusively decided by the High Court earlier. Deduction under Section 80IA(4) remained available where the assessee was ...

The Supreme Court granted bail noting over eight months of pre-trial custody, absence of charge framing, and likely delay in ...

The Court held that findings of the appellate authorities clearly established the assessee’s role as a developer.With concurrent factual findings, the appeal was rejected for lack of any substantial ...

The issue was whether retention money credited and subjected to TDS accrues as income. SC, noting the HC ruling and IBC ...

While not deciding the validity of the disputed notifications, the High Court granted relief due to lack of hearing.The ...

The Tribunal held that where income is offered to tax on receipt basis, TDS credit must be granted in the same year despite timing differences arising from accrual-based deduction by ...

The High Court quashed an ex parte GST adjudication passed without personal hearing. The matter was remitted for fresh adjudication after the Supreme Court decides the pending challenge to ...

The issue was whether one assessment order could cover three different tax years. The Court held that such composite orders are impermissible and directed fresh, year-wise ...

ITAT held that an old trust could not be denied five-year registration merely due to technical restrictions in the online filing system. Provisional registration was set aside and fresh processing was ...

The issue was whether retention money credited and subjected to TDS accrued as income. The Court held that retention money is ...

The Tribunal held that CSR expenditure disallowed under Section 37 does not bar deduction under Section 80G. Donations to ...

The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court ...