Month: December 2024
1,242 articlesIncome Tax

Income Tax
Section 275(1A) empowers AO to enhance or reduce penalty based on order passed by higher authority
Income Tax

Income Tax
Income of beneficiaries cannot be treated as income in hands of trust: ITAT Ahmedabad
Excise Duty

Excise Duty
Allegations of clandestine removal require conclusive proof: CESTAT Kolkata
Income Tax

Income Tax
Functionally dissimilar entities not includible as comparable for benchmarking international transactions
Income Tax

Income Tax
Disclosure of Foreign Assets & Income: Rules for Resident Indians
Goods and Services Tax

Goods and Services Tax
GST: Clearing the Fog by way of “As is where is” basis regularizations
Income Tax

Income Tax
Order set aside as AO erroneously added value of transaction for calculating escaped assessment
Income Tax

Income Tax
Appeal filed after 1350 days without reasonable cause not condoned: ITAT Ahmedabad
Goods and Services Tax

Goods and Services Tax
Penalties for GST Offences: Insights into Section 122 & Rule 142
Goods and Services Tax

Goods and Services Tax
