Rationalisation of the provision relating to processing of returned income & issuance of notice under sub-seciton (2) of section 143
Interest charged under section 220(2) is part of assessment and is deemed to be tax for the purpose of section 246. Appeal filed by assessee against order of AO objecting to amount of interest is admissible.
Validity of denial of Registration under section 12AA if CIT did not record any adverse comment or dissatisfaction about objects of the trust
Classification of service & Rate of GST on Construction of power sub-stations, providing bore wells and erection of lines-Rate of tax
Admissibility of Input tax credit on Goods and services used for construction of Maintenance, Repair and Overhaul (MRO) facility
Settlement Commission cannot re-open its concluded proceedings by invoking section 154, so as to levy interest under section 234B in view of section 245I
