GSTIT JudgmentAccusation of fake credit by the supplier could not be a ground for rejecting the exporter’s ITC refund application15 Mar 20230Accusation of fake credit by the supplier could not be a ground for rejecting the exporter’s ITC refund application …
IT JudgmentGST: Without initiation of any adjudication proceedings, no recovery proceeding under Section 79 of the Act can be initiated for recovery of the interest amount.9 Jun 20200GST : Without initiation of any adjudication proceedings, no recovery proceeding under Section 79 of the Act can be initiated…
IT JudgmentValidity of Penalty under section 271(1)(c) if Assessee has not offeree interest income for tax due to wrong interpretations of the provisions of the Act27 Feb 20200Validity of Penalty under section 271(1)(c) if Assessee has not offeree interest income for tax due to wrong interpretations of…
IT JudgmentInteresting Judgment or Tax Planning : Capital gains u/s 45(4) against Sum of a money received by retiring partner towards value of its share in firm27 Feb 20200Interesting Judgment or Tax Planning : Capital gains u/s 45(4) against Sum of a money received by retiring partner towards…
Income TaxIT JudgmentDemonetisation Helpful Case: When a receipt is accounted for as income, no separate addition of the same amount as income of the assessee under any other Section of the Act can be made27 Feb 20200Demonetisation Helpful Case: When a receipt is accounted for as income, no separate addition of the same amount as income…