GST search and seizure u/s 67 held illegal as reasons for carrying out the search was provided to the Joint…
CIT has no power to grant extension to submit Special Tax Audit Report u/s 142(2A), it is vested with Assessing…
Before disallowance of salary u/s 40A(2)(b) Assessing Officer was duty bound to provide an opportunity to the assessee to place…
Assessee committed fraud by applying registration u/s 12AA without surrendering earlier PAN issued as firm in the very same name…
Determining tax liability under Section 74 of UPGST Act, following Income Tax guidelines is impermissible – Allahabad High Court ABCAUS…
Prosecution u/s 276CC – Whether default is willful or not is a fact to be decided by trial court on…
High Court quashed detention order of UP GST Authorities on presumption that goods was brought into State by two different…
Cessation of Liability u/s 41 – Calcutta High Court demystifies the Income TaxLaw ABCAUS Neutral Case Law Citation:ABCAUS 3678 (2023)…
Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…
Future refunds can not be adjusted for TDS mismatch in terms of Section 205 of the Income Tax Act 1961…