#section 132
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1,566 articlesGoods and Services Tax

Goods and Services Tax
Conversion of arrest warrant into bailable warrant is referred to Special/ Larger Bench
Income Tax

Income Tax
Commission Rationalised to 0.40% on Sales/Purchases & 0.50% on Loans by ITAT Mumbai
Income Tax

Income Tax
Appeal Restored as Email Mismatch Led to Non-Compliance and Ex-Parte CIT(A) Order
Income Tax

Income Tax
Section 148 Notice by JAO Quashed, Faceless Assessment Applies from Notice Stage
Income Tax

Income Tax
Penalty Quashed for Non-Existent Undisclosed Income under Section 271AAB
Income Tax

Income Tax
Section 271AAB Penalty Set Aside for Failure to Establish Undisclosed Income
Income Tax

Income Tax
Documented LTCG on Listed Shares Not ‘Undisclosed Income’ for 271AAB Penalty
Income Tax

Income Tax
Penalty Deleted as Loose Sheet Found to Be Mere Projection, Not Undisclosed Income
Income Tax

Income Tax
Recorded & Verifiable LTCG Share Transactions Cannot Be Treated as Undisclosed Income
Income Tax

Income Tax
Section 271AAB Penalty Not Leviable on Fully Recorded, Documented LTCG
Income Tax

Income Tax
Section 271D Penalty Cannot Be Levied Without Recorded Satisfaction: Gujarat HC
Income Tax

Income Tax
Mechanical 153D Approval Vitiates Entire 153A Block – Delhi ITAT
Goods and Services Tax

Goods and Services Tax
Arrest in fraudulent availment of ITC not illegal as all mandates of CGST and BNSS complied
Income Tax

Income Tax
