Type: Judiciary
68,481 articlesIncome Tax

Income Tax
Clerical Form 10AB Error Can’t Cancel Existing 12A Registration
Income Tax

Income Tax
Death of Assessee Excuses Non-Compliance, Evidence Prevails
Income Tax

Income Tax
Penalty Collapses Automatically Once Quantum Addition Is Deleted
Income Tax

Income Tax
Aggregate Cash Payments Can’t Trigger Section 40A(3) Disallowance
Income Tax

Income Tax
Bank Trails & Loan Records Defeat Unexplained Property Additions
Income Tax

Income Tax
Form 10B Filing Held Directory, Not Mandatory for Section 11
Income Tax

Income Tax
Bogus Commission to Shell Entity Taxable Under Section 68
Income Tax

Income Tax
Crypto Closing Stock Addition Remanded Due to Procedural Illegality
Goods and Services Tax

Goods and Services Tax
Adjudicating authority having highest tax demand will adjudicate cases involving multiple parties
Goods and Services Tax

Goods and Services Tax
Consolidation of multiple tax periods in single show cause notice under GST is impermissible
Income Tax

Income Tax
Once Limitation Ends, TPO Route Cannot Extend Assessment Time
Income Tax

Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
Income Tax

Income Tax
Section 148A Proceedings Cannot Cure Invalid Old Reassessment Notice
Goods and Services Tax

Goods and Services Tax
