Proceedings u/s 153A are analogous to proceedings under section 147, i.e., reassessment, to the extent that these proceedings are for the benefit of revenue and not that of the assessee
Notice u/s 148 invalid if other company charged for providing accommodation entry for merged with assessee company and thereby lost its legal existence
CGST : Public charitable and religious trust engaged in advancement of religious and spiritual teachings also engaged in sale of spiritual goods is said to be in ‘business’ and therefore attract provisions of CGST Act, 2017
Activity of running school buses to facilitate transportation of students and staff, whether a commercial activity so as to result in denial of exemption u/s 11?
Method of valuation of stock consistently followed by assessee and accepted by AO in preceding years, cannot be changed by AO without any substantial reason: Jaipur ITAT
For section 50C, AO should refer capital asset to DVO for valuation even if not prayed for: Mumbai ITAT
Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the Assessee
