Notice served to truck driver can’t be considered as service of notice to assessee

Prosecution proceeding where the entire liability has been paid & there is no loss to the public exchequer, even after eleven years would only be an abuse of the process of the Court: Patna HC

A land couldn’t be treated as agricultural land merely because it categorised as agricultural land in revenue records

Corpus Donation is the part of Balance Sheet and not Income and Expenditure Account: Jaipur ITAT

CBDT issued Instruction for Selection of cases for issue of notice u/s 148 of the I.T. Act, 1961 

Power of arrest under section 69 read with Section 132 can be invoked before completion of adjudication of process

Representation on ITAT Faceless Appeal Scheme as proposed in Union Budget – 2021

Capital gains Exemption if amount not deposited in capital Gain Deposit Scheme but amount utilised for construction of a residential property within a period of 3 years

Draft Copy of the Resolution for opening Bank Account of LLP & company

An Overview of all the changes Related to TDS & TCS by Union Budget – 2021

Haryana Warehousing Corporation is not a ‘Government entity’: Haryana AAR

ICAI Finds First Leasing auditors guilty of ′Professional misconduct‘

Documents/records which were not relied upon in the show-cause notice, were required to be returned under proper receipt to the person from whom those are seized.

GST: HSN number quoting mandatory on e-Invoice from 1st April 2021

Any individual is facing double taxation even after taking into consideration the relief provided by the respective DTAAs, such person may furnish the information in Form —NR: Clarifies CBDT

AO can’t import definition of ‘Relative’ from section 56 to invoke section 40A(2)

Amount already offered as taxation as Sales & validity of addition u/s 68 & 69

Validity of Penalty U/s 271(1)(c) where assessee treated land as Rural Agricultural Land and it was actually Urban Agricultural Land