No Sec. 68 additions if assessee routed its own accounted money back via share capital/premium: Delhi HC
Uploading of the appeal in wrong forum – Obligatory on the part of the authorities to bring it to the notice of the assessee
Validity of Huge addition of Rs 177 crores wherein the show cause notice issued prior to the draft assessment order did not propose any addition
Assessment order quashed as the department could not produce any evidence of service of the show cause notice & the draft assessment order
GST: Appeals and Refund Applications can be filed before 28.02.2022 if covered by Supreme Court order extending the period of Limitation.