Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Bail application - Input Tax Credit - availment of input tax credit - fake firms/non-existent firms - Taking into consideration the provisions of law and the fact that the Commissioner is empowered to recover the due amount and propose for abating the proceedings and as the trial will take its own time to conclude, this Court finds this to be a fit case where discretion could be exercised in favour of the applicant - The applicant is in jail since 18.2.2022 and has no criminal history. - Bail application allowed. - HC
Bail application - Input Tax Credit - availment of input tax credit - fake firms/non-existent firms - Taking into consideration the provisions of law and the fact that the Commissioner is empowered to recover the due amount and propose for abating the proceedings and as the trial will take its own time to conclude, this Court finds this to be a fit case where discretion could be exercised in favour of the applicant - The applicant is in jail since 18.2.2022 and has no criminal history. - Bail application allowed. - HC
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