Judgments

  • GST

No Penalty for mismatch of vehicle no in e-way bill in case of stock transfer

No Penalty leviable for mismatch of vehicle no in e-way bill in case of stock transfer - High Court In…

2 months ago
  • Income Tax

CBDT Instruction on exclusion of jewellery confined only to seizure not assessment

CBDT Instruction 1916 on exclusion of jewellery confined only to the stage of seizure during search In a recent judgment,…

2 months ago
  • Income Tax

Issue of Lower TDS Certificate, satisfaction of AO to be four tests under Rule 28AA(2)

Issue of Lower Deduction of Tax Certificate u/s 197, satisfaction of AO must be based on four tests under Rule…

2 months ago
  • Income Tax

Order declaring return invalid u/s 139(9) of Income Tax Act is not appealable

Order declaring return invalid u/s 139(9) of Income Tax Act not appealable In a recent judgment, the Hon'ble ITAT Rajkot…

2 months ago
  • GST

Assessee not obligated to visit GST portal to receive show cause notices

Petitioner was not obligated to visit the GST portal to receive the show cause notices In a recent judgment, the…

2 months ago
  • GST

Cancelling GST registration without clarifying how rules violated unjustified – HC

Cancelling GST registration without clarifying how rules were violated is unjustified In a recent judgment, the Hon'ble High Court has…

2 months ago
  • Income Tax

Proceedings u/s 269SS for levy of penalty u/s 271D are independent proceedings – ITAT

Proceedings u/s 269SS for levy of penalty u/s 271D are independent proceedings- ITAT In a recent judgment, the ITAT Cuttack…

2 months ago
  • Income Tax

CSR Expenses though disallowed u/s 37 are allowable deduction u/s 80G – ITAT

CSR Expenses though not allowed u/s 37 however allowable deduction u/s 80G of the Income Tax Act 1961 - ITAT…

2 months ago
  • Income Tax

Large cash seized from State not regular business place held unexplained income

Large cash seized from State not where business is carried is unexplained income In a recent judgment, the ITAT Pune…

2 months ago
  • Income Tax

Limitation for passing Revisionary order to be reckoned from original assessment order

Period of limitation for passing Revisionary order u/s 263 to be reckoned from the date of the original assessment order…

2 months ago