Can the authorised officer break open the lock of the door during the course of income tax search proceedings?
Assessment was completed without examination of books of account but also without rejection of books: ITAT remands back the matter
Mandatory reporting of HSN codes in GSTR-1 & GSTR-1A from January 2025: Implementation of Phase-III of the mandatory reporting
Disallowance requires a direct nexus – No disallowance of expenses u/s 14A for exempt dividend income when investments were made in earlier years
Reduction of capital constitutes a ‘transfer’ of capital assets under Section 2(47) of the Income Tax: Supreme Court
Goods purchased for sales promotions, such as “Gold coins” and “T-shirts,” Vs. Input Tax Credit (ITC) admissibility Vs Alternate Way Out
Controversy: Place of supply when Billing Address Differs from Delivery Address in case of B2C Supply of Goods
Non-payment of additional tax – Whether return filed under section 139(8A) can be treated as defective?
ITAT quashed Assessment – Illegal assumption of jurisdiction as satisfaction note recorded in a mechanical manner, without due application of mind
