Goods seized due to mismatch in delivery challan & e-way bill to be released on furnishing bank guarantee & bond
Offences and prosecution under the Income Tax Act – A mere allegation that the petitioner was incharge of conduct of company was not sufficient to hold that petitioner was Principal Officer.
HC should not take technical view of dismissing appeal on the ground of delay when it has to decide simikar legal issue in respect of earlier assessment year.
Interest earned on income-tax refund has to be taxed as income from other sources as per Article 12(2) of the DTAA between Indian and UK at 15% on gross basis.
Advance tax payment made online in the evening or late night but getting debited next day morning: A welcome Judgement
Period of default where short fall due to accrual of capital gains after last instalment of advance tax.