• Income Tax

AO obliged to consider belated response filed on e-portal before passing final order

2 years ago

AO obliged to consider the response filed by assessee on e-filing portal though belatedly, before passing the final order –…

  • Income Tax

Cash deposit in bank of HUF can not be added to income of individual assessee

2 years ago

Cash deposit in bank account belonging to HUF can not be added to the income of individual assessee - ITAT …

  • GST

Three months period for filing GST appeal starts from day after order is communicated 

2 years ago

In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order.…

  • Income Tax

No under reporting of income as tax paid u/s 115JB was more than normal tax – ITAT

2 years ago

There is no under reporting of income when tax paid u/s 115JB is more than normal tax - ITAT  In…

  • GST

Penalty for alleged double movement of goods on same e-way bill deleted by High Court

2 years ago

Penalty for alleged double movement of goods on same e-way bill deleted as it was based was based only on…

  • Income Tax

Cash deposit in bank – AO duty bound to show cash earlier withdrawn was spent

2 years ago

Cash deposit in bank - AO duty bound to show cash earlier withdrawn was spent - ITAT In a recent…

  • Income Tax

AO can not pass ex parte order days after last hearing was fixed without further notice

2 years ago

AO can not pass ex parte order five days after last hearing was fixed without notice to assessee even if…

  • GST

GST Penalty order passed before expiry of time granted for explanation deleted

2 years ago

GST Penalty order passed u/s 129(3) before expiry of time given for explanation deleted In a recent judgment, Hon'ble Allahabad…

  • GST

No Penalty for mismatch of vehicle no in e-way bill in case of stock transfer

2 years ago

No Penalty leviable for mismatch of vehicle no in e-way bill in case of stock transfer - High Court In…

  • Income Tax

CBDT Instruction on exclusion of jewellery confined only to seizure not assessment

2 years ago

CBDT Instruction 1916 on exclusion of jewellery confined only to the stage of seizure during search In a recent judgment,…