CESTAT observed that since the appellant recorded the transactions in its books and voluntarily paid the tax and interest ...

Orissa High Court heard the petition filed by Gobinda Chandra Behera against the Commissioner of CT and GST concerning the order dated November 28, 2024, passed by the First Appellate Authority. The ...

The Tribunal set aside the CIT’s order and remanded the case for fresh adjudication, instructing the CIT to treat the application under the correct provision and assess it on merits. Additionally, ...

“When the assessee invests the entire sale consideration in construction of a residential house within three years from the date of transfer can he be denied exemption under section 54F on the ground ...