Where salary payable was a genuine business liability and assessee furnished proof of subsequent payment made thereon, which was reflected duly in books of account of subsequent year, the addition mad ... Read more..

Co-operative banks are co-operative societies within the meaning of the Gujarat State Co-operative Societies Act and accordingly, deduction under section 80P(2)(d) would be admissible in respect of in ... Read more..

Where assessee was offered a flat in a housing society, however, she resigned from membership of society, there was no question of allotment of the said flat and payment for the same and hence, the ad ... Read more..

Since there was neither any delivery challan as required under Rule 45 read with Rule 55 of the GST Rules nor any e-way bill was accompanying with in respect of the goods sent for job worker, the proc ... Read more..

Where amount of tax, interest and penalty demanded in the order was in excess of the amount specified in the Show Cause Notice, which was ex facie contrary to the provisions of Section 75(7), the adju ... Read more..

Where the appellate order was passed on later date of hearing to which the assessee was never put to notice, which was in violation of principles of natural justice, the appellate order was not sustai ... Read more..

The omission to consider the claim of government department, and the consequent dismissal of the petition on technical grounds, constitutes a manifest error. This is the kind of patent error and resul ... Read more..

Reasons are soul and heart of the order and when order does not disclose any reasons, neither the litigant nor the Appellate Court can know as to what was the reason for passing the order. ... Read more..

Where Appellant challenged the order of Appellate Tribunal regarding the issue of jurisdiction of Adjudicating Authority to adjudicate upon a show cause notice issued under FERA, 1973, whereby Appella ... Read more..