#section 73
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500 articlesIncome Tax

Income Tax
DRP failed to adjudicate objections of assessee hence matter remitted back
Goods and Services Tax

Goods and Services Tax
Payments at time of search cannot be construed as voluntary u/s. 74(5) of CGST Act
Goods and Services Tax

Goods and Services Tax
Section 74 & Mechanical Adjudication Culture In GST: A Call For Judicial Intervention
Income Tax

Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Goods and Services Tax

Goods and Services Tax
GST order passed without considering grounds cannot be sustained
Goods and Services Tax

Goods and Services Tax
Statement of tax determination u/s. 73(3) of CGST Act cannot be treated as valid GST SCN
Goods and Services Tax

Goods and Services Tax
GST Statue permits correction of bonafide errors until notice u/s. 73 of CGST is issued
Goods and Services Tax

Goods and Services Tax
Madras HC Quashes Assessment as Notices Uploaded Only on GST Portal
Goods and Services Tax

Goods and Services Tax
Summary of SCN in Form GST DRC-01 doesn’t substitute proper SCN
Goods and Services Tax

Goods and Services Tax
Summary in Form GST DRC-01 doesn’t substitute issuance of proper SCN under GST Act
Income Tax

Income Tax
Digital Press is a Computer: ITAT Grants 60% Depreciation
Goods and Services Tax

Goods and Services Tax
GST Order Quashed for No Show-Cause Notice under Rule 142(1A)
Goods and Services Tax

Goods and Services Tax
Illness and Hidden Portal Notice Void GST Order: Delhi HC
Goods and Services Tax

Goods and Services Tax
