Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent…
Guidelines for recovery of GST outstanding demands, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes…
“LIC Mutual Fund” not ‘Public Financial Institution’, interest payable can not be disallowed u/s 43B In a recent judgment, Hon'ble…
Issue decided on merits by ITAT cannot again be subject matter of reopening of assessment under section 147 In a…
Central Goods and Services Tax (Amendment) Rules, 2024 notified. The Central Government, on the recommendations of the GST Council has…
Mere creation of video conferencing (VC) meeting ID/Link does not absolve responsibility of offering personal hearing - High Court In…
Penalty u/s 270A for claiming bogus deductions deleted by ITAT for failure to identify specific Clauses from (a)to (f) of…
Dropped Reassessment proceedings revived by corrigendum on change of opinion without any new material not allowable. In a recent judgment,…
For payment of interest on refund of amounts paid as tax is quite different from amount seized from the possession…
Rotations from Auto Sweep A/c not fresh investments-Addition deleted In a recent judgment, ITAT Mumbai has deleted the addition u/s…