SC issued Notice in SLP against HC dismissing the writ petition challenging reassessment proceedings under section 148.
No section 263 revision permissible without pointing out what inquiries/verification hadn’t been made by AO in original assessment: HC
Amounts paid within the period of three years but sale deed not executed: Taxpayer eligible for capital gain exemption U/s 54
Chartered Accountant can’t be prosecuted under the PMLA for the certificate issued in Form 15CB based on non-genuine documents submitted by the client: Madras HC
12AA application cannot be rejected by casting aspersions on the genuineness of the objects without any adverse findings: Delhi HC
Adjustment of Refund against outstanding demand – CBDT instruction asking AO to response within 21 days
Supreme Court Issues Notice On Challenge Against Provision Requiring Chartered Accountants to Have 25 Yrs Minimum Experience
Delhi HC refers matter to larger bench to decide writ jurisdiction in faceless assessment if AO located outside Delhi
Manner of processing and sanction of IGST refunds, withheld in terms of caluse (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rule, 2017-regarding