There is no overlap between two phrases “concealment of particulars of his income” and “furnished inaccurate particulars of income” –…
ITAT to obtain satisfaction from Misc. application on causes shown for not appearing on the date of hearing in original…
Deduction u/s 80JJAA allowed for delayed filing of Form 10DA as Form 3CD showing the quantum of deduction was filed…
Once an explanation is provided, it is incumbent upon GST authorities to examine it and come to a conclusion –…
Notice u/s 148 quashed as passed without application of mind for quoting wrong section while seeking approval for reopening u/s…
Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,…
Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances F. No. 524/20/2024-STO(TU)Government of IndiaMinistry of…
If HSN Code and rate of tax is similar, goods can not be detained for incorrect description of items transported.…
CBDT specifies further forms to be filed electronically as prescribed in Appendix-II of the Income Tax Rules 1962 F. No.…
Third party statement taken after recording reasons cannot form basis of Assessing Officer’s “reasons to believe” to reopen the assessment…