#section 73
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497 articlesIncome Tax

Income Tax
ITAT Quashes Section 263 Revision Because PCIT Raised New Issues Beyond SCN
Goods and Services Tax

Goods and Services Tax
GST Appeal Cannot Be Rejected Without Considering Genuine Reasons for Delay: Gujarat HC
Goods and Services Tax

Goods and Services Tax
Madras HC Upheld GST Order issued Within Extended Section 73 Limitation Period
Goods and Services Tax

Goods and Services Tax
Use of visual identifiers establishes brandname for GST purpose: Madras HC
Goods and Services Tax

Goods and Services Tax
Karnataka HC Set Aside Ex-Parte ITC Rejection Due to COVID-Related Non-Response
Income Tax

Income Tax
ITAT Mumbai: Reassessment Void for Faceless Violation – ₹1.64 Cr Addition Collapses
Service Tax

Service Tax
Extended Limitation u/s 73(1) proviso of Finance Act was not invokable without wilful suppression
Service Tax

Service Tax
Electrical repair service to government entity exempt from service tax vide notification 25/2012
Corporate Law

Corporate Law
Negligence of bank in presenting cheque within validity period is deficiency in service: Compensation payable
Goods and Services Tax

Goods and Services Tax
No Interest on Reversed ITC If Credit Not Utilised: Orissa HC Clarifies Section 50
Goods and Services Tax

Goods and Services Tax
Delhi HC Set Aside ITC Demand Due to Lack of Specific Findings on Supplier Tax Payment
Goods and Services Tax

Goods and Services Tax
Pigmy agents are employees of Bank and not business facilitators hence no GST leviable on commission
Income Tax

Income Tax
DRC-01 Summary Cannot Replace Show Cause Notice Under GST Law: Gauhati HC
Goods and Services Tax

Goods and Services Tax
