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
New Income Tax Bill 2025 : Exemption against Long-term Capital “Gain” & not against Long-Term Capital “Asset”
Re-assessment notice issued to a ‘Non-Existing Entity’ is a substantive violation and not merely a procedural one, as adverted to in Section 292B of the Income Tax Act, 1961.
