High Court declined to quash proceedings u/s 276B r/w 278B for delay in deposit of TDS and delay in filing…
Once ITAT set-aside order of CIT(A) for denovo adjudication, CIT(A) do not have any power to direct the Assessing Officer…
Addition u/s 41(1) deleted as spot enquiry of creditors done by Inspector was not as per procedure laid down In…
Law does not require needless formalism when substantive compliance is manifest – ITAT deleted disallowance of exemption made under section…
There is no legal provision which compels a person to necessarily deposit/invest the cash available in hand - ITAT In…
ITAT deleted addition of undisclosed income made solely on the basis of WhatsApp chat message In a recent judgment, ITAT…
On omission/repeal of Rules 89(4B) and 96(10) of the CGST Rules, all pending proceedings were not preserved and will stand…
Controller General of Patents Designs & Trade Marks (CGPDTM) cautions on misleading and Illegal advertising, offering assurance for Trademarks protection…
No CA certificate required for reversal of ITC on discount given after the supply has been effected Section 15 of…
Omission in mentioning name of lender in the audit report no basis to discard cogent documentary evidence - ITAT In…