Profit on Bogus purchase/ accommodation entries @ 5% upheld by the High Court. Only profit element embedded is to be…
e-Assessment proceedings can lead to erroneous assessment if AO not able to understand transactions and accounts without a personal hearing…
Prosecution u/s 276CC-Failure to file ITR was not willful due to seizure of documents required by assessee for examination before…
In absence of accounts/certificate of agriculture activity claimed to have been carried out, mere affidavit not sufficient to discharge the…
Reopening u/s 147 /148 for escaped interest income upheld when AO by oversight failed to assess interest income duly disclosed…
Backward area declared u/s 80HH(2) do not apply to section 80-IA(2)(iv)(c) as both sections are separate and have independent provisions…
High Court condemns GST officials staying 8 days at searched residential house, says such action punishable with three years jail…
Payment of interest on interest on delayed refund u/s 244A. Delayed refund becomes part of principle amount and delayed interest…
High Court denied bail to GST Audit Superintendent when trap proceedings were followed as per rules though bribe money was…
Section 293 puts absolute bars to filing suit in Civil Courts with regard to any proceedings held under the Income…