e-way bill number on invoice, print out or SMS all are legal. UP GST circular detailing procedure for interception, detention seizure of transport vehicle  In line with the recommendations made by the GST Council in its 27th meeting and the consequent directions of the CBIC, Uttar Pradesh GST …

Addition made for Jewellery belonging to mother-in-law deleted. Jewellery found during search was claimed as given to the assessee before her death-ITAT The instant appeal was filed by the appellant assessee against the order of the CIT(A) enhancing the assessment by making an addition for unexplained investment in jewellery u/s …

Addition for cash deposited in joint bank account upheld. A professional like Advocate CA or Accountant would not open a joint bank account with his client The instant appeal was filed by the appellant assessee against the order of the CIT(A) upholding the action of the Assessing Officer …

Initiation of reopening u/s 148 by recording wrong facts not categorically rebutted by the Department held to be arbitrary and bad in law – ITAT The instant appeal was filed by the appellant assessee against the order of the CIT(A) upholding the reassessment proceedings and re-assessment order passed …

Assessee should get full opportunity at every stage of adjudication. Tax laws are not penal and neither so rigid to curb lawful rights of taxpayers-ITAT The instant appeal was filed by the appellant assessee This against the order of the CIT(A) upholding the action of the Assessing Officer …

No document required for change of gender to transgender for PAN correction request application online through NSDL or UTITSL As per advisoty at incom tax efiling website, new PAN allotment and Change request applications with ‘gender’ as ‘transgender’ is allowed without any hassle. There is no requirement of …