Supreme Court stays arrest of petitioner under GST Act, directs release on bail in the event of arrest ABCAUS Case…
Prosecution u/s 278B without proof of service of notice u/s 2(35) expressing intention treating a person as Principal Officer of the Company quashed…
ITAT analyses validity of notice u/s 143(2) by non jurisdictional AO. On objection, AO obligated to refer matter for determination…
When assessee during assessment proceedings voluntarily admitted mistake then mere absence of revised return would not justify penalty u/s 271(1)(c)…
For discrepancy in salary figure between Form No. 16 and 26AS it cannot be said that the assessee has concealed…
Revised computation of deduction u/s 10A of the Income Tax Act, 1961 permissible having regard to Section 10A (5) and…
Acceptance of loans by passing journal entries in books of accounts not in violation of section 269SS hence no penalty u/s 271D imposable – SC dismisses…
TCS on motor vehicle u/s 206C(1F) of the Income Tax Act not integral part of the value of the goods…
High Court struck down GST Circular proposing levy of GST on DISCOM for various other bundled services connected with the…
No Penalty u/s 271(1)(c) can be imposed by CIT without recording satisfaction in revision order 263. Provision of Section 271(1B)…