Issue of addition vide intimation U/S 143(1) in the case of delay in payment of Employee Contribution of PF
Where there is no substantial question of law, interference with the findings of Tribunal is not warranted: MP High Court
Section 2(22)(e) covers only direct benefit received by the shareholder from any payment made by the company, and not indirect benefit derived from any other transaction.
Filing Form 10/10B is merely directory in nature and failure to furnish Form 10/10B before the due date cannot be so fatal as to deny the claim of exemption under section 11(2): ITAT Hyderabad
ROC imposed penalty on a company for contravention of Section 90(4A) and Section 90(5) of the Companies Act, 2013
Assessments under central charge and international taxation would have to be completed under faceless assessment scheme: Bombay HC
Mandatory faceless procedure for issuing notices under section 148 does not exclude Central Charges and International Taxation charges: Bombay High Court
Department may centralize assessment if there are sufficient reasons: Bombay High Court upholds transfer order U/s 127
