Enhancement of assessment by CIT(A) on a new source of income could not be upheld

Condonation of delay of 368 days in filing appeal before Tribunal: Documents misplaced by Staff

GST: Al lowability of Input tax credit on Detachable sliding and stackable glass partitions

Validity of Penalty under section 271(1)(b) if Assessee did not comply with notice under section 142(1) but Assessment order was passed under section 143(3), and not under section 144

If no cash is involved in the transactions and transactions is done by way of journal entries then AO is not justified in making addition u/s 68

Whether a lower rate of TCS is applicable on the tour operator & foreign remittances?

Validity of Assessment if ‘limited scrutiny’ shifted to ‘complete scrutiny’ without Prior approval of Principal Commissioner/Commissioner

No incriminating material found during search–Unabated assessment cannot be disturbed

Landmark Judgment: Validity of Addition under section 68 towards Cash deposits in bank account if Assessee is not required to maintain books of account under section 44AD

No need of vat audit in Maharashtra if the tax liability is less than 25000/-

Income Tax Raid at Kolkata: Undisclosed cash sales, Bogus expenses etc amounting to Rs. 450 Cr

Amount of Remuneration prescribed under section 9A(3)(m) of Income-tax Act, 1961

Expenditure incurred by the assessee towards replacement of machinery with new machinery constitutes a capital expenditure.

Levy of tax: Mobilisation advance received prior to implementation of GST

Transfer of Development Rights is taxable under GST: Haryana AAR

Form No. 10 IC filed for opting section 115BAA can be cancelled so as to opt for Section 115BA?

Court asked GST department to avoid harsh measures

Loss of stock due to fire: Forget Insurance, it is allowable as deduction in the year in which loss occurred