After the Criticism of the Supreme Court on the National Company Law Appellate Tribunal (NCLAT) and National Company Law Tribunal (NCLT) which have pointed out the quality of members and their impact on the resolution

Petition challenging the provisions of National and State GST Appellate Tribunal challenged before Gujarat High Court wherein the Court had issued notices to Central Government , State Government and the GST Council. The petition filed

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that an amount paid based on a percentage of turnover or profit, is revenue in nature. The aforesaid

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench dismissed appeals as non-maintainable on failure of Resolution Professional to amend Form No: 36A. In this instant case resolution process has been initiated against the assessee and

In an interim relief to Infosys, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has extended the stay order for six months in a case involving approx.. Rs. 1535 crores income tax demand. The assessee

The Ministry of Law and Justice has notified the Tribunal Reforms (Rationalisation and Conditions of Service), Ordinance 2021 to reduce Tenure of Tribunal Members, their appointment. The Tribunal Reforms (Rationalisation and Conditions of Service) Bill,

The Delhi Bench of Income Tax Appellate Tribunal Held that Commissioner of Income Tax (Appeals) [CIT (A)] defaulted in recharacterizing the rental income as business income  and arbitrarily disallowing income tax deduction without any justifiable

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that since no reasonable cause has been adduced by the assessee except for the death of father of handling Charted Accountant (CA), the Tribunal could

The Supreme Court has held that an appeal under the Insolvency and Bankruptcy Code (IBC) is valid only if it is initiated within 30 days from the date of the order by National Company Law

The Mumbai Bench of Income Tax Appellate Tribunal has held that provisions of 'Deemed Dividend' would attract all the profits up to the date of payment irrespective of assessment year. The assessee, Sanjay Subhashchand Gupta

The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) has held that Provident Fund dues paid after due date under statute but before filing Income Tax Return (ITR) deductible from business income. While

The Income Tax Appellate Tribunal, Mumbai in a recent ruling, held that the amendment of section 2(15) of the Act w.e.f. 01.04.2009 will not affect a society/ association if primary purpose was advancement of objects

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) comprising G.S. Pannu, President and Ms. Astha Chandra, Judicial Member has held that the CSR expenses incurred by the Company and the contribution towards CM’s

The Income Tax Appellate Tribunal ( ITAT ), Cochin bench has held that the Tribunal’s power to rectify the order does not give it the power to review its own order. In the instant case,

The Income Tax Appellate Tribunal (ITAT), Mumbai  bench in an appeal filed before it, held that once addition has been made on adhoc and estimate which has been reduced by the tribunal, then no penalty