Functionality for processing of returns having refund claims which were not processed within the time allowed u/s 143(1) due to some technical or other reasons
Rule 96(10) prospectively amended to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports.
Income Tax Act, 1961, Section 271(1)(b) Whethee Penalty under section 271 (1)(b) can be levied for Non-compliance of notices of notice under section 274(1) is not issued?
Validity of Assessment Notice issued u/s 143(2) on the basis of original return of income instead of revised return
No addition on account of notional interest on interest free advance permissible if Assessee’s have sufficient surplus in capital account
Where net profit estimated by AO then disallowance under section 40(a)(ia) towards Payment without TDS can be done
Validity of Transitional input tax credit on the Principles of Natural Justice where Credit is denied by issuing a show-cause notice
High Court imposes Rs. 1.50 Lakh cost on Income Tax officers for raising demand without valid notice to Assessee
Central GST Authoritoes & State GST Authorities are free to poach or encroach into each other’s Taxpayer Territory