Day: June 29, 2022
73 articlesGoods and Services Tax
Goods and Services Tax
Patna HC allows de-attachment of bank account if petitioner deposits liability amount in full
Income Tax
Income Tax
ITAT deletes ad-hoc disallowances made without specifying non available vouchers
Income Tax
Income Tax
Addition for Cash Gift valid on failure of Assessee to substantiate cash gift
Income Tax
Income Tax
Section 263 revision valid on absence or lack of enquiry
Income Tax
Income Tax
No section 271B penalty for delay due to appointment of new Auditor
Excise Duty
Excise Duty
Criminal Proceedings cannot be quashed merely for Stay by CESTAT: SC
Goods and Services Tax
Goods and Services Tax
TNVAT: Interest Demand should be within a reasonable period of time
Income Tax
Income Tax
AO cannot change prescribed valuation method opted by assessee- Rule 11UA(2)
Income Tax
Income Tax
Only due to mention of PAN, credit or transaction cannot be attributed to assessee
Goods and Services Tax
Goods and Services Tax
Advance Ruling under GST cannot be sought after Receipt of SCN
Income Tax
Income Tax
Section 271D penalty imposable on failure to prove non-contravention of section 269SS
Income Tax
Income Tax
No section 40A(3) Disallowance for cash payment by agents
Custom Duty
Custom Duty
No Penalty & Confiscation for mere Clerical Error in filling Bill of Entry
Excise Duty
Excise Duty
