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1. The Notification imposing ADD, dated 16.12.2010 had lapsed on 07.12.2014. Therefore, the extension Notification, dated 05.01.2015, issued after the lapse of the said...

2. Stay petition for extension of the stay - the delay in non disposal of the appeal is not attributable to the assessee. Hence, the balance of convenience lies in the...

3. The assessee, a trust, claimed to be taxed at the same rate applicable to its beneficiary u/s 115BAA. However, this claim was dismissed as the assessee was not treated...

4. Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

5. Disallowance of Corporate Social Responsibility (CSR) and Sustainable Development (SD) expenses. Following the precedents established in the assessee's own cases and the...

6. The case pertains to the determination of the date of "purchase" for claiming deduction u/s 54F of the Income Tax Act. The issue revolves around whether the assessee has...

7. Attachment of property - Challenge to notices u/s 281B - Though the parties would agree that there has been some extension of the orders passed originally, there is lack...

8. Validity of assessment - Jurisdiction - An irregularity in the assessment order may be rectified by remitting back the matter to the assessment. In the case on hand it...

9. The case pertains to the denial of exemption u/s 11 of the Income Tax Act to an assessee society, questioning whether its activities qualify as charitable or commercial....

10. CENVAT Credit - input services - scope of the term 'include' and 'such as' - decided partly in favor of assessee and partly in favor of revenue - HC

11. The Interest Equalisation Scheme (IES) for Pre and Post shipment Rupee Export Credit has been extended for three months beyond 30th September 2024, until 31st December...

12. Validity assessment order when the assessee has expired during the pendency of the proceedings - There is no illegality committed by the AO. He only committed an...

13. LTCG - registered sale deed was executed by the legal heirs of the deceased - CIT(A) has not verified this fact but has merely gone by the presumption that the assessee...

14. Carry forward the unabsorbed depreciation beyond eight years - The interregnum restriction of limiting the claim for an eight-year period does not take away the right of...

15. Advance Licensing - Notification No. 30/1997, dated 1-4-1997 - export obligation - Public Notice dated 7-11-2002 - the assessee was entitled to seek extension of export...