#section 132
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1,406 articlesGoods and Services Tax
Goods and Services Tax
Cr.P.C. applies to proceedings conducted under GST Act to the extent there is no contrary provision
Income Tax
Income Tax
Only requirement for filing settlement application is unadjudicated notice u/s. 153A/153C
Income Tax
Income Tax
Addition u/s. 69A based on retracted statement cannot be sustained: ITAT Jaipur
Income Tax
Income Tax
Reference to special audit without satisfying condition u/s. 142(2A) is arbitrary
Income Tax
Income Tax
Addition towards bogus sales commission upheld due to absence of plausible explanation
Income Tax
Income Tax
Direct Tax Vivad Se Vishwas benefit not admissible in search assessment as disputed tax exceeds 5 Crore
Income Tax
Income Tax
Addition based on loose paper without corroborative material not sustainable
Income Tax
Income Tax
Reassessment U/S 147 Quashed Due to Full & True Disclosure of Material Facts
Income Tax
Income Tax
Benefit of explanation (ix) of section 153B not available as reference to Indo-Swiss DTAA invalid
Income Tax
Income Tax
Retrospective Cancellation of Registration u/s 10(23C)(vi) was Invalid: ITAT Indore
Income Tax
Income Tax
No Reassessment Without Prior Approval U/S 151(ii) for Cases Over ₹50 Lakh Beyond 3 Years:
Income Tax
Income Tax
Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
Income Tax
Income Tax
No Section 69A Addition for Third-Party Pen Drive Data Without Confronting Taxpayer
Income Tax
Income Tax
