Month: March 2024
1,338 articlesIncome Tax

Income Tax
Sales value cannot be enhanced with GST without Adjusting Opening/Closing Stock and Purchases Valuation
Income Tax

Income Tax
If Receipt Isn’t Taxable for Recipient, TDS Credit Can’t Be Denied: ITAT
Income Tax

Income Tax
Addition based on seized document retrieved from third person without cross examination opportunity is unsustainable
Income Tax

Income Tax
Section 11 exemption cannot be denied for delay in Audit Report (Form 12B) submission
Custom Duty

Custom Duty
Supplementary show cause notice valid even before insertion of second proviso to section 124 of Customs Act
Income Tax

Income Tax
Kerala HC: Personal Hearing Required for IT Act Section 148A(d) Orders
Custom Duty

Custom Duty
CESTAT Chennai sets aside confiscation of hand tools, deeming them capital goods under FTP
Income Tax

Income Tax
Electronic data collected in violation of Digital Evidence Investigation Manual is unsustainable
Custom Duty

Custom Duty
Test reports from laboratories without appropriate testing facilities is untenable for classification
Income Tax

Income Tax
