Only earnest money can be forfeited not the advance given especially when no loss is suffered on account of non…
Distinction between setting aside of assessment and assessment order. When assessment on an issue set aside and remanded for decision…
GSTN system is not working upto the level and required to be corrected & updated to meet requirements - Rajasthan High Court…
Live-tweeting of court proceedings is among suggestions invited by Delhi high Court NOTICE TO THE PUBLIC AT LARGE A Committee…
Show cause notice u/s 263 at old address was not full opportunity afforded to the assessee to controvert the grounds…
No Concealment penalty u/s 271(1)(c) for income surrendered during survey if income was disclosed in return which was filed within…
Income Tax Officer is bound to furnish reasons for re-opening u/s 147 which should already be on record, prior to…
ITAT has no jurisdiction to direct registration of Trust u/s 12AA without there being satisfaction recorded by the Registering Authority…
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment…
Interest under Section 234B of the Act cannot go beyond the stage of Section 245D(I) before the Settlement Commission as…