The High Court cannot dismiss an appeal u/s. 260A merely having an opinion that the proposed questions of law are not substantial questions of law and they are only on factual aspects: SC
Relief to all the taxpayers from harassment by the officers to pay GST through DRC-03 at the time of search, inspection or investigation
What cannot be done u/s. 154 on the ground of debatability cannot be done u/s. 143(1) of the Act: ITAT Mumbai
Assessee did not furnish a valid return within the time prescribed in the notice u/s 148. There was no necessity to issue any notice under s.143(2)- ITAT Indore
Post audit of GST refund will be conducted for all GST refund claims amounting to INR 1.00 lakhs or more by the “Post- Audit Cell” – Instructions issued by CBIC
No penalty u/s 43 of Black Money Act (BMA) for non-disclosure of foreign asset in ITR, if source was explained & assessee’s conduct was bonafide
