Reopening Notice Issued U/s 148 Merits To Be Quashed If Barred By Limitation Period Prescribed U/s 149: Jharkhand High Court
Physical presence in India is essential to constitute service PE, virtually providing services do not constitute a service PE: ITAT
Section 263 proceeding based on mere audit objections without independent assessment is invalid: ITAT Jaipur
ITC unavailable on cement, steel, architect-services used for Godown construction meant for commercial-renting
Business Restructuring Amongst Foreign Group Entities To Eliminate Duplicate Corporate Procedure Is ‘International Transaction’ U/s 92B: Mumbai ITAT
Delhi High Court reiterated “Tax department must refrain from taking advantage of the taxpayers’ lack of knowledge regarding their rights”
DGST Instruction regarding rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017.