Goods purchased for sales promotions, such as “Gold coins” and “T-shirts,” Vs. Input Tax Credit (ITC) admissibility Vs Alternate Way Out
Controversy: Place of supply when Billing Address Differs from Delivery Address in case of B2C Supply of Goods
Non-payment of additional tax – Whether return filed under section 139(8A) can be treated as defective?
ITAT quashed Assessment – Illegal assumption of jurisdiction as satisfaction note recorded in a mechanical manner, without due application of mind
Even administrative orders for transfers of jurisdiction must respect the principles of fairness, particularly in cross-jurisdictional transfers.
Reasonable Opportunity of Being Heard is a condition precedent before transfer of case from one AO to other U/s 127
Can the Assessing Officer do rectification under Section 154 of the Income Tax Act beyond the 4-year under Section 154(7)?