Typographical error in the e-way bill is a minor error therefore imposition of penalty under Section 129 of the GST…
Penalty proceedings can not be launched u/s 129(3) of GST Act subsequent to search and seizure carried out under Section…
Consent for transfer of jurisdiction u/s 127 of the assessee must be given by the appropriate authority not by a…
Digital Evidence Investigation Manual of CBDT is mandatory to be followed by ITD while conducting search and seizure and it…
Income tax prosecution u/s 276CC where assessee filed belated return under section 139(4) – Allahabad High Court admits application In…
Limitation u/s 138 of NI Act starts after expiry of 15 days period to make payment from the date of…
Assessee mislead by claiming deduction for Bad debts written off when in fact at the same time it treated the…
Prosecution u/s 276B rws 278AA quashed by High Court as delay in depositing TDS was due to maternity leave of…
What is registered e-mail address of assessee for issuance of notice u/s 148A(b)? Allahabad High Court explains, quashes re-assessment proceedings…
Reopening notice u/s 148A quashed as assessee’s reply was not visible on e-filing portal due to technical glitch In a…