Legal representative of deceased must be issued a show cause notice before making determination of GST liability of deceased –…
Notice u/s 143(2) issued by ITO who lacked jurisdiction held valid as in substance it was in conformity with the…
Appellate Authorities committed no error or illegality in dismissing the appeal for non payment of 20% of the tax demanded…
When goods was accompanied with requisite documents merely not mentioning name of transporter in e-way bill not intention to evade…
Assessment quashed as the return of income was filed by the assessee was above Rs.10 lacs, for which, the jurisdiction…
Revenue record is only one of evidence and not a conclusive piece of evidence that land is used for agricultural…
High Court allows capital gain exemption u/s 54(1) on purchase of seven row houses before the amendment brought w.e.f. 01.04.2015.…
ICAI w.e.f. 01.04.2026 puts a limit of 60 number of tax audit assignments u/s 44AB of the Income Tax Act,…
Uncorroborated WhatsApp message, in the absence of any independent supporting evidence, cannot constitute a valid basis for initiating proceedings under…
Income-tax (Twentieth Amendment) Rules, 2025. Amendment to Rule 21AK CBDT notifies Income-tax (Twentieth Amendment) Rules, 2025. Amendment to Income Tax…