Extension for the due dates of GSTR-1 and GSTR-3B filings Notification (No. 01/2025 & 02/2025 – Central Tax)
Whether payment of additional tax is a condition precedent for exercising option of filing Updated Return under section 139(8A)?
FTC cannot be denied on the ground that corresponding income has not been offered for tax in the year under consideration.
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)