#section 132
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1,566 articlesIncome Tax
Income Tax
Denial of exemption based on documents seized from employees without any corroborative material unsustainable
Income Tax
Income Tax
Reopening Completed Assessment Requires Incriminating Material under IT Act Section 132
Income Tax
Income Tax
Mere Absence of Bills for Wrist Watches Not Grounds for Section 69A Addition
Goods and Services Tax
Goods and Services Tax
HC Quashes Criminal Proceedings for Non-Compliance with GST Summons (Section 70)
Income Tax
Income Tax
No power to CIT in extending timeframe as AO was in seisin of assessment proceedings
Income Tax
Income Tax
Accommodation entry of huge amount needs further enquiry hence matter remanded
Income Tax
Income Tax
Initiation of penalty proceedings u/s. 271AAB(1A) without specifying default of assessee unsustainable
Income Tax
Income Tax
Expenditure towards helper allowance disallowed in absence of any supporting documents
Goods and Services Tax
Goods and Services Tax
Bail application of accused involved in tax evasion by supplying goods without issue of invoice rejected
Corporate Law
Corporate Law
SC held no Bail to Women accused u/s 45 of PMLA
Income Tax
Income Tax
Notice u/s. 148 for AY 2013-14 not time barred as search conducted in AY 2023-24
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax
Income Tax
Notice for reopening of assessment issued on last date of limitation period is valid
Income Tax
Income Tax
