Section 144B(6)(viii) cannot be read to mean that opportunity of personal hearing may be granted only where the assessee specifically…
No enduring benefit arises when software project was abandoned due to change in technology. Supreme Court dismisses SLP of Department…
AO was justified to estimate profits of civil construction @10 percent applying provisions of section 44BBB In a recent judgment,…
Assessment order was set aside for not providing second opportunity of video conferencing In a recent judgment, the Hon'ble High…
High Court quashed re-assessment order u/s 147 and order passed u/s 148A(d) for treating the whole turnover of trading in…
No penalty u/s 129(3) of UPGST Act for Non filling up vehicle number in Part 'B' of e-Way Bill without…
High Court directed refund of self assessment tax paid due to insolvency commencement and operation of moratorium under IBC In…
E-Way Bill not present in vehicle only a technical violation when E-Way Bill was downloaded prior to the interception of…
Residence address of assessee mentioned in PAN registration details is vital and decisive to determine territorial jurisdiction of High Court…
Challenge to intimation passed u/s 143(1) calls for independent adjudication in terms of statutory dictate of Section 246A(1)(a) of the…