#section 142
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301 articlesIncome Tax
Income Tax
Reassessment order was quashed in absence of a valid section 143(2) notice
Income Tax
Income Tax
ITAT Bangalore Restricts Additions in Search Assessment – Statement Alone Not Incriminating
Income Tax
Income Tax
Assessment without notice u/s 143(2) by jurisdictional AO is void: ITAT Kolkata
Service Tax
Service Tax
CENVAT to be reversed as per rule 6(3) of CCR for common input services used for taxable and exempt service
Excise Duty
Excise Duty
Refund of CVD and SAD paid after Central Goods and Services Tax is granted
Income Tax
Income Tax
Powers of Income-tax Authorities under Section 142 of Income-tax Act, 1961
Corporate Law
Corporate Law
Section 138 Proceedings Can Continue Against Individual Directors Despite IBC Proceedings
Income Tax
Income Tax
ITAT Bangalore (Third Member): No Valid Search on Blueline – 153A Assessments Quashed
Income Tax
Income Tax
ITAT Quashes Reassessment Notice for borrowed belief without tangible material
Income Tax
Income Tax
Passing of assessment order u/s. 144 without issuance of notice u/s. 143(2) cannot be sustained
Income Tax
Income Tax
Where non-submission of documents led to Best Judgment Assessment, HC set aside order subject to 15% deposit
Income Tax
Income Tax
Ad-hoc determination without invoking special audit not justifiable due to complexity of business
Goods and Services Tax
Goods and Services Tax
Summary of SCN in GST DRC-01 doesn’t substitute proper SCN: Gauhati HC
Income Tax
Income Tax
