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…
Anticipatory bail granted to accused of using forged Income Tax Return (ITR) for taking bank loan ABCAUS Case Law Citation…
Deemed dividend to be taxed in the hands of individual shareholder and not in the hands of Partnership Firm in…
High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax…
Date of initiation of penalty proceedings in assessment order is the relevant date u/s 275(1)(c) for limitation purpose. ABCAUS Case…
Faceless Assessing Officer can not extend time barring date in Income Tax Business Application without statutory order - High Court…