Delhi High Court has expressed some concerns in respect of the definition of the jewellery in proposed Rule 2(viii) of the Baggage Rules as also the monetary cap being retained, albeit with ...

Punjab and Haryana High Court rules the time spent on a GST rectification application under Section 161 must be excluded from the appeal limitation period under Section 107, setting aside an appeal's ...

Bajaj Life Insurance (formerly Bajaj Allianz Life) offers reliable protection with a 99.29% CSR and strong financials, ...

Appellant thereafter filed a Restoration Application (RA), which too was dismissed for non-appearance. A second Restoration Application was then filed, along with a Delay Condonation Application, ...

Madras High Court held that Appellate Assistant Commissioner is not justified in remanding the matter since authority has recorded a clear finding that explanations offered by assessee were very ...

Where the only piece of evidence, AO possessed was the ‘Iqrarnama’, which was not found in the assessee’s possession, was not in their handwriting, and did not bear their genuine signatures, no ...

Customs Broker must exercise due diligence and advise clients to comply with the law and on failure of the same attracted penal action even without intent. However, revocation of licence was justified ...

Ahmedabad ITAT deletes ₹34 lakh disallowance on commission and job-work. TDS compliance proven via Form 26AS, and commission nexus established by increased ...

Ahmedabad ITAT set aside a ₹13.86 lakh penalty u/s 270A after the quantum appeal was restored to the CIT(A) for a fresh decision, citing the consequential nature of ...

CESTAT Chennai held that the impugned order is liable to be set aside since declared assessable value of imported black pepper accepted. Accordingly, the appeal is allowed and penalties-imposed u/s.

Delhi High Court held that penalty imposed on Courier Agency due to non-exercise of due-diligence since courier agency failed to notice that commercial goods were being sent under disguise of gift.

Ahmedabad ITAT restores Kajal Co-op Society case to AO. AO must verify if plots are stock-in-trade or capital assets before applying Section 50C and adding ₹1.1 ...