Disclosure in tax Audit Report in Form 3CD in Part B at Serial No. 21a does not automatically results in…
CIT(A) order set aside as lack of evidence not communicated and opportunity to make good deficiencies not given In the…
When reasons for reopening were never sought by assessee plea can not be taken that reasons not supplied or not…
Bad debts claimed u/s 36(1(vii) disallowed as only provision was made and bad debts not written off in books of…
CIT approval u/s 153D in bulk draft assessment orders on a single day held to be mechanical approval vitiating entire…
Notice u/s 148 for reassessment proceedings issued when the company was no longer in existence and was dissolved by the…
Without specific communication of deficiency, no effective opportunity of being heard can be said to have been granted In a…
No modifications or withdrawals of CoC-approved Resolution Plans at behest of successful Resolution Applicant once plan submitted to Adjudicating Authority-…
Formula for Refund of ITC u/s 89(5) is not ultra vires. Supreme Court urges GST Council to reconsider formula and…
Power to grant personal hearing under Faceless Appeal Scheme 2020- Supreme Court to decide if discretion be limited to Chief…