Reference in second contract to first contract, would not make arbitration clause ipso facto be applicable to second contract -…
Mere use of term Islamic world or Islamic Scholars in objects would not make trust created only for a religious…
Disallowance u/s 43B deleted as GST payable was not debited to Profit & Loss account and was paid before due…
No disallowance for delayed deposit of PF/ESI prior to judgment of Supreme Court Disallowance of u/s 36(1)(va) for delayed deposit…
No pre-deposit requirement of tax/advance tax u/s 249(4)(b) before appeal to CIT(A) in case of no admitted or undisputed tax…
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…
Penalty u/s 272A(1)(d) deleted as notices gave assessee only two hours time to comply and that too on a public…
Digital Evidence Investigation Manual of CBDT is mandatory to be followed by ITD while conducting search and seizure and it…