Re-assessment notice issued to a ‘Non-Existing Entity’ is a substantive violation and not merely a procedural one, as adverted to in Section 292B of the Income Tax Act, 1961.
GST payable at year-end cannot be disallowed under section 43B if it was never claimed as an expense: Delhi ITAT
Land aggregator acting as a broker is not liable under Section 269SS as he does not receive the amount in his own right: ITAT Chennai
