Type: Judiciary
68,478 articlesIncome Tax
Income Tax
Sec 149(1)(b): Reopening Beyond 3 Years Only if Escaped Income amount to ₹50 lakh or more
Goods and Services Tax
Goods and Services Tax
Per-Piece Valuation Prevails Over Multi-Pack Packaging in Determining GST Rate on Apparel
Goods and Services Tax
Goods and Services Tax
AAAR Tamilnadu Condoned Delay in Filing GST Appeal Due to Ill Health of Partner
Goods and Services Tax
Goods and Services Tax
GST Appeal Delay Condoned Due to Technical Portal Errors Preventing Filing: AAAR Tamilnadu
Income Tax
Income Tax
Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
Income Tax
Income Tax
On-Money Addition Deleted; Third Party Excel Statement Not Enough Without Proof
Income Tax
Income Tax
Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
Income Tax
Income Tax
Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
Income Tax
Income Tax
No Irrevocability Clause Required for Sec 12AB Registration – Bombay HC Quashes Rejection of Trust Registration
Income Tax
Income Tax
PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
Income Tax
Income Tax
Foreign Tax Credit (FTC) Allowed Despite Delay in Filing Form No. 67
Income Tax
Income Tax
No digital/physical signatures of approving authority – Section 148 notice quashed
Goods and Services Tax
Goods and Services Tax
Bombay HC Halts GST Proceedings on Land Value Deduction, Citing Jurisdictional Doubts
Income Tax
Income Tax
