Revenue cannot in unilateral proceedings disallow expenditure U/s 143(1) without affording an opportunity to the assessee
Money don’t have colour- Capital Gain exemption available even if the house is purchased with borrowed fund
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
Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice would be defeated
Whether penalty imposed u/s 271D is rightly upheld where assessee is unable to establish that provisions of Section 269SS were not contravened – YES: ITAT
Widening of the scope of the Tax Audit Report by Cause No. 44 of the Form No. 3CD: The Terrible Time Consuming Exercise ahead
Where substantial question of law arises, appeal cannot be dismissed on technical grounds: Landmark Judgement by Calcutta HC