CESTAT Allahabad held that rejection of request for re-export of restricted goods not justifiable since wrong goods were sent ...

It appeared that no one was accompanied with him from GST Department at time of search, had any person visited with ...

ITAT Chennai held that liability to deduct Tax Deduction at Source [TDS] arise only on the amount of actual payment and not on the provision made. Accordingly, TDS liability reduced to that extent and ...

ITAT Chandigarh held that addition by applying gross profit rate on alleged bogus purchases not justified since it was proved that alleged purchases were made at par and were not under-valued or ...

Delhi High Court held that reassessment under section 148 of the Income Tax Act cannot be sustained since there is no tangible material for forming a belief that petitioners had a dependent Permanent ...

If the EV is purchased and used for business purposes, depreciation can be claimed as per standard provisions under Section 32 of the Income Tax Act. There is no separate depreciation rate for EVs in ...