Giving less than 24 hours to reply to the show cause notice is arbitrary & results in palpable injustice: Karnataka High Court
“Income Tax Informant Reward Scheme,2018” in case of Complainant regarding tax evasion or Undisclosed foreign Income
Mere entry of cash credit in the books of accounts that would create liability, but there should be an actual flow of funds. – ITAT Delhi
ITAT has power to entertain a new claim for the first time: Supreme Court in WIPRO Finance Limited Vs CIT
When the Constitution confers on the High Courts the power to give relief, it becomes the duty of the Courts to give such relief in appropriate cases and the Courts would be failing to perform their duty if relief is refused without adequate reasons: Supreme Court
Material available with the Assessing Officer during the course of original assessment – No reassessment permissible u/s 147
The Uttar Pradesh GST Department vide Circular No. 2223004 dated April 20, 2022 has issued clarification on various issues w.r.t. the availment of Input Tax Credit (“ITC”), e-invoice and refund under GST provisions.
New categories of taxpayers notified for filing income tax return without income exceeding Rs. 2.50 Lakh
GST: Mentioning Registered office address instead of Factory address is a clerical mistake as per Circular No. CBEC/ 20/16/03/2017-GST dated 14-09-2018.
Request for simplifying the form filing process on the new MCA/LLP portal or the Ministry of Corporate Affairs
Notice and Reassessment order quashed as Approval Granted in a mechanical way without applying their mind: Bombay HC in Raimaladitya Textile Pvt. Ltd
Know about Article 142 of The Constitution of India which is likely to be invoked for validating section 148 Notice
Validity of imposition of penalty for not getting the books of accounts audited due to ignorance of law
Writ can be filed even if alternative remedy in the form of CIT – Appeal Is not used by the taxpayers.
