Market value of shares quoted in stock exchange can not be taken as a basis for computing capital gains under…
AO can not enhance assessment on an order of remand by ITAT. The Tribunal has no power to enhance assessment…
UP Govt has no power to require TDF for inter state goods movement. Seizure of vehicle for want of TDF was…
Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction under Section 10B of…
High Court summons GST Officer to explain illegal interception and seizure of goods despite E-Way Bill being generated and produced…
Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in…
High Court upheld inclusion and exclusion of comparables by TPO based on filters of losses, declining sales, segment reporting employee…
Back dated seizure order under GST Act quashed by the High Court as e-Way Bill was downloaded and produced before the…
Order of prosecution for TDS late deposit open to judicial review but in a limited manner to ensure that the…
Rectification of wrong penalty section not required notice to assesseee u/s 154(3) as assessee could not controvert the findings recorded…