Investigation once commenced by one Commissionerate then investigating authorities from other Commissionerate ought not to proceed against the same assessee.

Recent Posts

• Co-owner consent is unnecessary for GST registration!
• Satisfactory bills & Vouchers not produced – Denial of entire expenditure not justified while computing capital gain : ITAT Delhi
• The Dilemma of rebate U/s 87A: A Short Overview
• ITAT lacks power to review orders based on subsequent decision of supreme court: Bombay HC
• Amalgamation expenses not to be allowed as business expenses
• Can the authorised officer break open the lock of the door during the course of income tax search proceedings?
• Assessment was completed without examination of books of account but also without rejection of books: ITAT remands back the matter
• Mandatory reporting of HSN codes in GSTR-1 & GSTR-1A from January 2025: Implementation of Phase-III of the mandatory reporting
• Disallowance requires a direct nexus – No disallowance of expenses u/s 14A for exempt dividend income when investments were made in earlier years
• The notice issued under Section 148A(d) to a deceased person was void ab initio: Delhi HC