No demand and penalty should be levied under the GST laws in absence of intent to evade tax: Delhi High Court
Constitutional validity of Section 16(2)(c) and Rule 36(4) of the CGST Rules, 2017 challenged before Gauhati High Court: Let us hope for the best
Disciplinary action against Chartered Accountant & the Limitation provided under Rule 12 of the CA (PIPAMAO) Rules, 2007
Deduction towards Bad Debts Written Off: No deduction U/s 37 permissible if a provision for expense is expressly excluded from Section 36 (1) (vii)
Validity of addition on account of GST payable in the books of the assessee, ignoring the facts that the GST was not routed through profit and loss account
Clause 44 of Tax Audit Report vs. Bad Debts, GST on RCM, Depreciation, Electricity, Salary, Interest to Bank & Others, Late Fee
Illegal suspension of the GST registration of the petitioner on ground of non-payment of taxes for more than 3 return period & Observation by Calcutta High Court
Charitable Trust: Non-filing of Audit Report in Form 10B along with Return of Income is merely a procedural defect which is rectifiable- Mumbai ITAT
Assessee can’t escape Sec. 43B disallowance by crediting GST amount to B/S instead of taking it in P&L a/c: ITAT