Bombay High Court dismisses plea for DOB correction in service records of a government servant, emphasizing strict adherence to Maharashtra Civil Service Rules.
ITAT Chennai rules in favor of First STP Pvt. Ltd., restoring matters to CIT(A) and AO for fresh adjudication due to missed opportunities and severe stress.
Assessee must be informed of grounds of penalty proceedings through statutory notice and an omnibus notice suffers from vice of vagueness
Section 199 of Income-tax Act r.w. rule 37BA(3) provide that credit of TDS shall be given for assessment year for which income is assessable
Section 75(4) of UPGST Act makes it mandatory to grant opportunity of hearing where an adverse decision is contemplated.
Frequent vacancy arising in DRT is an issue which needs consideration by Government and practical solution has to be found at the earliest.
ITAT Pune confirms disallowance under Section 40(a)(ia) for failure to deduct TDS on warehouse charges, emphasizing tax compliance in Vandana Dinehkumar Inani Vs ITO case.
Share application money is not loan or deposit and hence not falls u/s 269SS of the Act and penalty u/s 271D cannot be levied.
Madras High Court allows Sathya Furnitures’ delayed GST appeal, emphasizing leniency for small traders and pending legal challenges.
In tax invoice the amount has been mentioned as Rs.1,97,047.86 whereas in e-Way Bill it has been mentioned as Rs.197047086.00. There is palpable error in e-way bill, which may be construed to be an human error
