Where assessee rendered part of his service tenure as State Government employee and balance part as employee of PSU and he under a bona fide belief claimed extended exemption of gratuity under section ... Read more..

Where assessee furnished all the details/evidences relating to identity and creditworthiness of investors and genuineness of transactions before AO but he failed to conduct any further enquiry into th ... Read more..

Where the source of investment in property was accepted by AO in his original assessment order, the same could not be revised in an order under section 154 as it could not be said to be a mistake appa ... Read more..

Since assessee was a small time contractor and semi literate person, who was not fully aware of the implications of the notices issued by the Department, the impugned assessment order was set aside in ... Read more..

Where assessment order was passed against the assessee without considering the relevant documents submitted by it and without giving it opportunity of personal hearing, the said order was liable to be ... Read more..

Where no show cause notice was issued to the assessee prior to passing of the assessment order, the said order was liable to be set aside. ... Read more..

Regulation 36B(4) only provides for request of resolution plan shall not require any non-refundable deposit but where to check the apprehension of the applicant, non-refundable deposit or a bank guara ... Read more..

The Code has prescribed the format for the complaint. The complaint filed is liable to be rejected where it is not submitted in accordance with such format. ... Read more..

Application for initiating CIRP under section 7 is not liable to be time-barred where application is being filed within a period of 3 years from the date of letter of acceptance for the agreement. ... Read more..