#section 142
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301 articlesIncome Tax
Income Tax
ITAT upholds disallowance for delayed Deposit of Employees’ PF & ESIC
Corporate Law
Corporate Law
Only Provisional Liquidator Can Represent a Company in Liquidation, Not Resigned Chairman: Delhi HC
Income Tax
Income Tax
No Reassessment for AO’s Oversight Beyond Four Years: ITAT Bangalore
Income Tax
Income Tax
Kerala HC Sets Aside Assessment Order Due to Absence of Draft Assessment Order
Income Tax
Income Tax
Draft Assessment Order passed without Considering Petitioner’s Objections: HC Quashed
Income Tax
Income Tax
High share premium cannot be base to assess share capital and premium as unexplained cash credit
Income Tax
Income Tax
Erroneous Claim without Mens Rea Not Grounds for Section 276 Proceedings under Income Tax
Service Tax
Service Tax
Appeal for Refund lies to CESTAT against order passed u/s 142 of CGST Act
Income Tax
Income Tax
No power to CIT in extending timeframe as AO was in seisin of assessment proceedings
Goods and Services Tax
Goods and Services Tax
No withheld of GST Refund u/s 74 and 20 of IGST Act on account of non-issuance of Form GST DRC-04 and GST deposit made involuntary
Income Tax
Income Tax
Reopening of assessment u/s 148 unjustified as all material facts fully disclosed
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax
Income Tax
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Income Tax
Income Tax
