Penalty notice u/s 271AAB without specifying ground and default in the show cause notice u/s 274 held not valid –…
Penalty notice u/s 271(1)(c) without specifying specific charge quashed. The decisions relied by Revenue rejected by the Tribunal ABCAUS…
Applicability of GST on partially completed flats having identified customers before/after GST regime or where no customers are identified -…
GST applicability on work executed under JDA on land owner’s portion on the value at the time of transfer of…
Application of correct limb of penalty u/s 271(1)(c) is a question of fact and not a question of law. ITAT…
If business not closed down, expenses allowed u/s 37(1) even if turnover was low as it was temporary lull which…
43 FAQs on Sabka Vishwas Legacy Dispute Resolution Scheme 2019 Chapter V of the Finance (No.2) Act, 2019 contains provisions…
Government notifies provisions of Part I, IV, VI & VII of Chapter VI of the Finance (No. 2) Act, 2019…
CA, CS & CMA qualified for appointment as arbitrator under The Arbitration & Conciliation Amendment Act 2019 The Arbitration and…
Non profit company not a comparable for Transfer Pricing. ITAT directed AO to exclude it from the list of comparables…