No penalty U/s 271DA for violation of section 269ST as the violation was by young company floated by first time entrepreneur without intent to evade tax: ITAT Delhi
Heavy costs and disciplinary proceedings on GST Officers for not providing opportunity of personal hearing to taxpayers by Allahabad HC
Reassesssment proceedings under section 147 are to quashed as Notice under section 148 was issued by non-jurisdictional officer: Adv.Swati Talwar
Addition cannot be made under Section 68, merely for non-response from directors to notices: Calcutta HC
Sec 54 deduction is available when new residential property is purchased in spouse’s name: ITAT Mumbai
Revenue is misinterpreting the Scheme, perhaps to cover its deficiency of not following the Scheme for issuing notice under Section 148 by JAO & not by FAO: Bombay HC