Procedural lapses and non-adherence to the principles of natural justice: ₹ 48 Crore GST Demand Quashed by Madras HC
Mere seizure of share certificates cannot be considered as incriminating material without any other corroborative evidences during search: ITAT, Delhi
Capital Gain Exemption allowable even if the construction of the house is commenced prior to the sale of old property
Penalty imposed by Bombay HC on PCIT and JAO for mechanically passing and approving the orders in the reassessment proceedings Further asked to verify the conduct of these officers
Failure to issue share certificates within 2 months from the date of incorporation – ROC imposed Penalty of Rs. 1.50 Lakh on the company and Directors
Incorrect Email, Invalid Order: Lessons from Neha Bhawsingka vs. Union of India [2024] 169 taxmann.com 669 (Calcutta High Court)
Local Committee on High Pitched Assessment is not required to provide a personal hearing and its findings are not binding on appellate authorities: Madras HC
CA certificate in FC-4 now will have to point out non-compliance of any provision of the Act and Rules
Clarification on availability of input tax credit as per clause (b) of subsection (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract
Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform
Clarification on Place of supply of Online Services supplied by the suppliers of services to unregistered recipients