Assessee having failed to claim exemption under s. 54F, could claim the same by way of revision under s. 264 and the revisionary authority is bound to consider the same
Nostro Account maintenance charges are not Interest U/S 2(28A)ITO v. The Hongkong & Shanghai Banking Corporation Ltd
GSTN Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication
Patna High Court tightens the IT Cnorms- Claims of IT by purchasing dealer subjected to strict rigors of payment of tax by selling dealers
Revisionary jurisdiction by the Pr. CIT solely based on the valuation officer’s report is not justified: Chennai ITAT
Responsibility of Purchaser is limited to the extent of verifying GST Registrstion of the Supplier on GST Portal – Hon’ble Andhra Pradesh High Court
CBDT revamps the national website of the Income Tax Department for enhanced taxpayer experience, including a due-date alert function.
Inadvertence on the part of the assessee to claim the credit for the advance tax while filing its return of income: AO is duty bound to give credit in the regular assessment
Notice issued u/s 148 without DIN is valid, if the assessee responded to manual notices: Allahabad HC
Whether CPC can propose adjustment in Intimation u/s 143(1)(a) and pass order u/s 154 without giving an opportunity of hearing as prescribed in Section 154(3)?
A mere cross charge of software for use in India, without transfer of copyright is not taxable in India: ITAT Delhi
