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Abcaus

Where GST audit u/s 65 conducted, there can not be further scrutiny u/s 61

administrator March 10, 2025 GST, High Courts
Where audit u/s 65 has already been conducted by GST authorities, there can not also a further scrutiny u/s 61 – High Court In a recent judgment, Hon’ble High Court of Orrisa has held where audit u/s 65 has already been conducted by State GST authorities, there can …
capital gain

AO directed to allow alternate exemption u/s 54 in place of exemption u/s 54F

administrator March 10, 2025 Income Tax, ITAT
AO directed to allow exemption u/s 54 if assessee was entitled to it where assessee claimed deduction u/s 54F and was not entitled to it. In a recent judgment, ITAT Jaipur directed Assessing Officer to allow alternative claim of exemption u/s 54 of the Act instead of section …
Notice incorrect e-mail ID

Notice u/s 148 sent to incorrect e-mail ID held as non-est and invalid

administrator March 10, 2025 Income Tax, ITAT
Notice u/s 148 sent to some incorrect e-mail ID held as non-est and bad in law. ITAT quashed re-assessment order. In a recent judgment, ITAT Delhi held that notice u/s 148 sent to some incorrect e-mail ID was non-est and bad in law. ITAT quashed re-assessment order. ABCAUS …
Bank of Baroda RFP for appointment of Concurrent Auditor

Bank of Baroda Concurrent Auditor FY 2025-28 Empanelment. last date : 27/03/2025

administrator March 8, 2025 Empanelment
Bank of Baroda Concurrent Auditor 2025-2028 Empanelment – RFP for appointment  Bank of Baroda invites Expression of Interest for empanelment of Chartered Accountant firms, having office in village/ town/ city / district of Bank of Baroda’s identified branches/ units, for expansion of pool of CA firms for carrying …
cash gift

Gifting son cash in lump sum or at intervals is prerogative of father– ITAT deleted addition

administrator March 8, 2025 Income Tax, ITAT
How a father support his son either gifting him lump sum cash or at intervals is his prerogative – ITAT deleted addition In a recent judgment, ITAT Delhi has held that desire of a father how he would support his son either gifting him cash in lump sum …

Court of the place where cheque is presented have jurisdiction u/s 138 of the N.I. Act.

administrator March 7, 2025 negotiable instrument act, Supreme Court
Court of the place where cheque is presented have jurisdiction to entertain complaint under Section 138 of the N.I. Act. In a recent judgment, Hon’ble Supreme Court has held that court of the place where cheque is presented for collection, will have jurisdiction to entertain complaint alleging the …

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