Month: April 2025
1,564 articlesIncome Tax
Income Tax
Passing of order u/s. 148A(d) without granting adjournment for furnishing reply is untenable
Income Tax
Income Tax
Recording of satisfaction note pre-requisite for initiating proceeding u/s. 153C: Madras HC
Income Tax
Income Tax
Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi
Income Tax
Income Tax
Director of company can be prosecuted for non-remittance of TDS
Income Tax
Income Tax
Rejection of application for registration u/s. 10(23C) for acts not yet undertaken is not justifiable
Income Tax
Income Tax
CIT(A) cannot vacate addition based on additional evidence without confronting AO
Income Tax
Income Tax
Sec. 115BBE special rates not applied to income surrendered during survey
Custom Duty
Custom Duty
NIDB data cannot form the basis for Enhancement of Value under Customs Act
Goods and Services Tax
Goods and Services Tax
GST notice served only through GST portal is not valid service of notice
Income Tax
Income Tax
