Facts of the CaseMultiple Income Tax Appeals were filed by the Revenue before
the Delhi High Court.The Court examined the monetary impact involved in the
appeals.It was found that the tax effect in the concerned matter...
Facts of the CaseThe Revenue filed multiple Income Tax Appeals before the Delhi
High Court against various assessees. During the hearing, it was brought to the
notice of the Court that the tax effect involved in all th...
Facts of the Case• The Revenue had filed Income Tax Appeal No. 512/2008 before
the Delhi High Court.
• The matter was listed along with several other connected income-tax appeals.
• During the hearing, the Court...
CBDT
Instruction on Sections 68, 69A, 69B, 69C, 69D and Section 115BBE after C&AG
Compliance Audit – Directions for Uniform Assessment, Investigation and Correct
Tax Computation FACTS OF
THE CASE
The Com...
GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline.Issue:Wh...
Valuation Disputes U/s 15 in GSTValuation under the GST regime is primarily governed by
Section 15 of the Central Goods and Services Tax (CGST) Act, 2017. This section
establishes the "transaction value" as the standar...
Facts of the CaseThe Government released the GST
revenue figures for May 2026 indicating gross GST collections of approximately
₹1.94 lakh crore. While domestic GST collections witnessed a marginal decline
of 2.6%, ...
Facts of the CaseThe Revenue filed multiple Income
Tax Appeals before the Delhi High Court challenging orders passed in favour of
the respective assessees. During the hearing, it was noted that the tax effect
involved...
Facts of the CaseIndia had entered into a Double Taxation Avoidance Agreement
with the United Arab Emirates. Under Article 13(3) of the treaty, certain
capital gains earned by a UAE resident were not taxable in India.T...
Facts of the CaseThe dispute concerns the
commencement of the limitation period prescribed under Section 107 for
filing an appeal against GST adjudication orders.The Allahabad High Court had held
that the mere uploadi...