GST : Order for release of vehicle could not be passed if assessee failed to discharge the burden envisaged under the Act
Initiation of penalty proceeding on one ground and levying of penalty on different ground : Interesting Observation as to validity of Penalty Imposition
Addition under section 68 : No particular occasion required for gifts made out of natural love and affection
Interest expenses on loan advanced to sister concern at nil rate for earning interest income & AO allegation of commercial expediency
If Assessee has inserted some figures, which are not in coherence with the other figures in the income tax return, it is a mistake apparent from the record which can be rectified u/s 154
Business disallowance under section 40(a)(ia) for Non-deduction of tax at source on Retainership fee paid by assessee & shown as salary by recipient in their return
Validity of Addition to income due to Difference in stock noticed during survey if Assessee duly reconciled discrepancy with positive material
Capital gains: Whether AO has power to refer the matter to DVO and deny the valuation report as on 1-4-1981 of a registered valuer?
Expenditure against exempt income & it’s Applicability with respect to profit share arising from partnership
GST : Law relating to Detention of goods alongwith vehicle & deposit of bank guarantee equivalent to the amount stipulated therein
Stamp duty and registration charges for execution of lease deed is a Capital or revenue expenditure ?
