Not generating e-Tax Invoice before movement of goods was human error in absence of finding of mens rea - High…
“LIC Mutual Fund” not ‘Public Financial Institution’, interest payable can not be disallowed u/s 43B In a recent judgment, Hon'ble…
Mere creation of video conferencing (VC) meeting ID/Link does not absolve responsibility of offering personal hearing - High Court In…
Dropped Reassessment proceedings revived by corrigendum on change of opinion without any new material not allowable. In a recent judgment,…
For payment of interest on refund of amounts paid as tax is quite different from amount seized from the possession…
Filing revised return in reply to show cause does not deprive assessee of opportunity to oppose proposed variation In a…
Identity capacity and genuineness of creditors fell apart when shareholder companies was found to be non-existent – High Court In…
Date of order has to be date of personal hearing. Hon'ble High Court quashed GST order passed without personal hearing…
When show cause notice proposed addition u/s 68 as unexplained cash credits, in assessment order addition can not be made…
AO directed to pass order u/s 148A(d) after considering belated reply filed by assessee after supply of legible copies of…