In absence of accounts/certificate of agriculture activity claimed to have been carried out, mere affidavit not sufficient to discharge the…
Reopening u/s 147 /148 for escaped interest income upheld when AO by oversight failed to assess interest income duly disclosed…
Backward area declared u/s 80HH(2) do not apply to section 80-IA(2)(iv)(c) as both sections are separate and have independent provisions…
High Court condemns GST officials staying 8 days at searched residential house, says such action punishable with three years jail…
Payment of interest on interest on delayed refund u/s 244A. Delayed refund becomes part of principle amount and delayed interest…
High Court denied bail to GST Audit Superintendent when trap proceedings were followed as per rules though bribe money was…
Section 293 puts absolute bars to filing suit in Civil Courts with regard to any proceedings held under the Income…
Prosecution 276C for wilful attempt to evade tax stayed during pendency of appeal as its outcome would have bearing on…
Notice u/s 143(2) issued in the name of dead person, assessment completed in the name of the deceased assessee through…
Directions u/s 144A does not affect applicability of decision of the Supreme Court in GKN Driveshaft for disposing off objections…