Mere issue of notice under section 142(1) would not confer jurisdiction to levy interest under section 234A.

High Court should not take a technical approach and refuse to condone the delay when appeals for earlier years with identical issues are already pending before it: Supreme court

Newly registered? Know about Tax Invoice

Short Comilation of Updates from today’s GST Council meet on 22nd Dec 2018

Start up addition us 56. No coercive measures to recover demand. CBDT.

Hindustan Unilever Ltd (HUL) faces Anti-profiteering fine by NAA

AO is precluded from making addition under section 68 doubting the creditworthiness of the investors on mere surmises

Where return filed under section 153A

INCOME TAX : FROM THE SCRATCH

Major updates of 31st GST Council Meeting Dated 22.12.2018

Tax can exceed the amount of Income for unaccounted money, Jewellery & Investments.

SECTION 194J – FEES FOR PROFESSIONAL OR TECHNICAL SERVICES

The fact that the vendors are not available at the given address is not sufficient to treat the purchases as bogus if the assessee has discharged primary onus .

Format of undertakings from supplier for ITC credit u/s 16 of CGST ACT 2017

Conversion of loans into equity is not violation of section 269T

Whether Director can make disclosure for the benefit of the company?

AAR Ruling on GST on reimbursement of expenses and salary to Indian Branch (Liason office) by its Foreign Company

“THE EMPLOYEES’ STATE INSURANCE (ESIC) ACT, 1948 – AN OVERVIEW”