In the absence of satisfaction recorded in the assessment order regarding penalty proceedings under Section 271D, no penalty could be…
GST Act mandates personal hearing to be given to the party, either on written request, or against whom an adverse…
Once registration u/s 12A of Income Tax Act is granted, the grant of registration under Section 80G of the Act…
Case was remanded by ITAT as NFAC dismissed appeal despite assessee furnishing part reply and sought further time to make…
Under DBFOT contract “Right to Collect Toll”, is an intangible asset and assessee is entitled to claim depreciation on it.…
Appellate remedy or forum is created by the statute to rest the dispute and not to accelerate for higher forum…
Due date for filing Form GSTR-3B for the month of September 2025 extended to 25th October 2025 in view of…
When books of accounts are rejected and profits are estimated, no separate disallowance can be made on basis of entries…
Non resident assessee need not have a permanent establishment in India to be said to carry on business in India…
Non-filing of Form 67 along with return, at best can be treated as a technical violation and on that basis,…