Transfer pricing adjustment without reference to TPO. Supreme Court upholds that AO breached mandatory Instruction but restored appeal to AO ABCAUS Case Law Citation:ABCAUS 3119 (2019) (08) SC Important case law relied upon by the parties: The instant Appeal by Special Leave was made by the Revenue to …

Penalty notice u/s 271AAB without specifying ground and default in the show cause notice u/s 274 held not valid – ITAT quashed the order passed ABCAUS Case Law Citation:ABCAUS 3118 (2019) (08) ITAT Important case law relied upon by the parties:CIT vs. Manjunatha Cotton & Ginning Factory 359 …

Penalty notice u/s 271(1)(c) without specifying specific charge quashed. The decisions relied by Revenue rejected by the Tribunal   ABCAUS Case Law Citation:ABCAUS 3117 (2019) (08) ITAT Important case law relied upon by the parties:Jagdamba Prasad Gupta, Delhi vs. ACITSundaram Finance Ltd., vs. CIT 403 ITR 407 (Mad.) …

Applicability of GST on partially completed flats having identified customers before/after GST regime or where no customers are identified – AAR Ruling ABCAUS Case Law Citation:ABCAUS 3116 (2019) (08) AAR The Applicant was a company incorporated under the Companies Act 1956 and is registered under the Goods and …

GST applicability on work executed under JDA on land owner’s portion on the value at the time of transfer of possession of land owner’s’ portion of flats-AAR Ruling ABCAUS Case Law Citation:ABCAUS 3115 (2019) (08) AAR Important case law relied upon by the parties:Vaswani Estates Developers Pvt. Ltd …

Application of correct limb of penalty u/s 271(1)(c) is a question of fact and not a question of law. ITAT dismissed issue raised before it for the first time ABCAUS Case Law Citation:ABCAUS 3114 (2019) (08) ITAT Important case law relied upon by the parties:Sundaram Finance 403 ITR …