SC judgement on revision of assessment orders U/S 263: CIT Vs Paville Projects Pvt. Ltd. (CA No. 6126 of 2021)
Non-Deposit in Capital Gains Account Scheme cannot result in denial of capital gain exemption U/s 54F if otherwise house is purchased within prescribed time frame
Unfair Assessment or Misuse of Power: Compilation of few Cases where the Courts have fined the Income Tax Authorities
Maharashtra GST Department: Internal Circular regarding care to be taken while revocation of cancellation of GST registration
Section 54F of the Income-tax Act are benevolent provisions and therefore, require liberal interpretation
Two adjacent residential apartments purchased by assessee constituted only one residential unit for exemption U/s 54F
GST department cannot restrict refund of ITC on the export of goods ( under LUT ) up to 1.5 times the value of like goods domestically supplied as it is ultra-vires