• High Courts
  • Income Tax

Mistakes in ITR can be corrected only by revised return. CPC cannot go beyond ITR

12 months ago

Mistakes committed by assessee in return of income can be corrected only through a revised return of income. CPC cannot…

  • GST

Payment of tax/penalty not absolve GST authorities u/s 129(5) to pass final order

12 months ago

Deeming fiction of Section 129(5) of CGST Act, 2017 cannot be interpreted to imply that the proper officer is absolved…

  • Income Tax

Addition u/s 68 deleted as identity of loan givers established and loan was repaid

12 months ago

Addition u/s 68 deleted as identity of loan givers established and assessee was not beneficiary as loan was repaid in…

  • Income Tax

Allegation of Swiss Bank Account not established for mere name in DTAA information

1 year ago

No burden of proof on assessee to rebut the alleged Swiss Bank Account for mere presence of name in document…

  • Empanelment

Empanelment of CA/CMA for Special Audit of GST registered persons in Jammu

1 year ago

Request for Expression of Interest (EOIs) For Empanelment of Chartered Accountants/Chartered Accountant firms/Cost Accountants/Cost Accountant firms for Special Audit of…

  • ICAI

ICAI invites EOI for empanelment of reviewers/subject experts

1 year ago

ICAI invites EOI for empanelment of reviewers/subject experts for its CA courses for development / review of Study Material ICAI…

  • Income Tax

CBDT gives more relief in TDS defaults due to PAN AADHAAR non linkage

1 year ago

CBDT gives more relief in TDS Defaults due to PAN AADHAAR non linkage cases Partial Modification of Circular No. 3…

  • Income Tax

Filing of Form 10-IC prior to filing of return is not mandatory – Allahabad High Court

1 year ago

Filing of Form 10-IC prior to filing of return is not mandatory and in case of genuine hardship delay may…

  • Income Tax

Joining lands by brothers & entering JDA treated business as they were directors in builder co.

1 year ago

Joining lands and entering development agreement amounted to business as owners who were brother were also directors in the builder…

  • Income Tax

Deductor not required to investigate or verify transporter’s declarations u/s 194C(6)  

1 year ago

The deductor not required to act as an investigator or auditor to conduct any factual verification of the transporter’s declarations…