#Akhilesh Kumar Sah
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199 articlesIncome Tax

Income Tax
Section 153C proceedings can be initiated against a person only if seized materials belong to him
Income Tax

Income Tax
Before Passing an Order U/s. 263 Principal CIT or CIT has to do their Own Enquiry
Income Tax

Income Tax
Procedural rules cannot be ignored even if litigant is Government/ Revenue and Revenue should not follow tendency of blaming Advocate or procedural rules for dismissal of appeal
Income Tax

Income Tax
Legislative Provisions cannot be amended by CBDT in exercise of its Power U/s. 119 of Income Tax Act, 1961
Income Tax

Income Tax
Additional grounds with evidences admitted by Tribunal for the sake of justice
Income Tax

Income Tax
USA is not a person or authority under the Indian Income Tax Act
Goods and Services Tax

Goods and Services Tax
Extend Due Dates for Composite scheme & GST Return filing
Income Tax

Income Tax
Request to extend due date of filing ITRs from 31st July, 2017 to 30th Sep, 2017
Income Tax

Income Tax
CIT not entitled to withdraw Sec. 12A registration for non charitable activities
Income Tax

Income Tax
Notice under section 143(2) has to be served within stipulated time
Income Tax

Income Tax
Section 50C cannot be applied if valuation difference is less than 10%
Income Tax

Income Tax
Government Subsidy: Whether Of Revenue Or Capital In Nature?
Goods and Services Tax

Goods and Services Tax
Maintenance of accounts and records under CGST Rules, 2017
Income Tax

Income Tax
