The court held that issues conclusively decided by multiple courts cannot be reopened by subordinate authorities. It declared such attempts as abuse of process and upheld finality of ...

Tribunal held that technical handling income is covered under Article 8 of India–France DTAA. It ruled that such income arises from operation of aircraft in international traffic and is not taxable in ...

The Tribunal found inconsistency between payment date and share allotment date, raising doubts about the transaction. It held that these factual issues require verification. The matter was remanded to ...

The court held that reassessment cannot be initiated on issues already examined during scrutiny. It ruled that reopening based on the same material amounts to a change of opinion and is ...

The tribunal held that Section 11B does not permit recovery of already sanctioned refunds. Recovery must follow separate legal provisions. The ruling clarifies limits of refund recovery ...

The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues. Authorities must examine such applications under Rule ...

The court examined whether delay in filing returns during insolvency proceedings constituted genuine hardship. It held that delay caused due to CIRP and management transition must be condoned to avoid ...

Tribunal held that GST-based turnover differences cannot be taxed again when income was already recorded in prior years and notional interest recognized under IND-AS cannot be taxed unless it actually ...

The Tribunal held that cryogenic storage tanks qualify as capital goods when used for providing taxable services. It rejected the restriction that such goods must be used within the factory. The ...

The case examined whether share premium could be taxed without proof of unaccounted funds. The Tribunal held that Section 56(2)(viib) cannot be invoked without establishing such inflow, leading to ...

The issue involved cancellation of GST registration without proof of proper service of notice. The Court held the order invalid and remanded the matter for fresh ...

The case examined whether bank deposits could be taxed as unexplained credits. The Tribunal held that Section 68 applies only to entries in books of account, leading to deletion of the ...