Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C…
CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification No. 20/2018 and Circular No.56/30/2018-GST quashed and…
Order of remand by ITAT does not give rise to any substantial question of law warranting an appeal, under Section…
Certificate u/s 197 given by AO under dictation of superior officer bad in law. It’s a quasi-judicial decision has to…
Lack of significant discussion of every argument by ITAT does not constitute a substantial question of law – High Court…
Property acquired by ITD u/s 269UE-High Court asks CBDT to consider regularising ownership of bonafide purchaser on payment of difference…
Notice u/s 263 issued by AO was held valid when notice itself stated that PCIT directed its issuance and AO…
GSTR-3B not a monthly return in lieu of Form GSTR-3. High Court quashes Finance Ministry Press release clarifying the last…
Non raising of limitation issue and participation in assessment proceeding not precludes assessee to raise such issue at a later…
FIR for GST evasion can be lodged under CPC if it discloses commission of cognizable offences punishable under IPC -…