GST council should come out and voluntarily refund late fees whenever any amnesty scheme is announced with lower late fees for non-compliant taxpayers
GST is not applicable on amount recovered from employees for canteen & transport facilities provided by a third-party: AP AAR
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