High Court declined to direct GST authorities that show cause notice u/s 74 of CGST Act be issued electronically In…
Cancellation of GST registration due to non filing of return on account of death of dealer can not be operative…
Prosecution u/s 276C / 278B quashed as no concealment found by Settlement Commission In a recent judgment, the Sessions Court…
Exemption u/s 54G nowhere states asset in undertaking shifted in rural area should be acquired in name of assesse only…
Disallowance of agricultural expenses would result in agricultural income only. Agricultural expenses disallowed for want of proof can not be…
Validity of notice issued u/s 263 based on incorrect grounds or unsupported evidence can be questioned - ITAT In a…
AOP granted benefit of basic exemption limit by the ITAT holding that Maximum Marginal Rate was not applicable. In a…
Change of address in PAN Card not result change in Jurisdictional Assessing Officer automatically – High Court In a recent…
Hardship compensation received from builder not taxable being capital receipt - ITAT In a recent judgment, ITAT Mumbai has held…
Permission to persons resident outside India for purchase of Sovereign Green Bonds in the International Financial Services Centre (IFSC) in…