For registration under section 12AA, authorities must only ensure the trust’s objectives are genuinely charitable: Supreme Court
Failure to issue a notice under Section 143(2) is a jurisdictional defect, rendering the entire assessment void ab initio: Agra ITAT
Once an assessee has passed away, no valid assessment or reassessment can be carried out in their name
Section 43A not applicable if assessee claimed it on account of foreign exchange fluctuation and there was no actual payment or remittance
Whether GST is applicable on subsidised canteen facility and free bus facility provided by a company to its employees?
If any third-party search (u/s 132) reveals incriminating material related to an assessee, the department should proceed under section 153C, rather than invoking section 147/148.
All the offences committed prior to issuance of show cause notice/intimation for launching of prosecution falls within the purview of “first offence”: Supreme Court
Validity of reopening of Assessment done by passing order u/s 148A(d) after 3 years, though notice u/s 148A(b) was issued within 3 years
