Conclusion: Penalty under section 271(1)(c) was not leviable as assessee had voluntarily disclosed a bona fide error in their ...

Step 1: To access the GST Portal go to www.gst.gov.in. Choose “Services” > “Registration” > “New Registration”. Step 2: Part ...

Vide Finance (No. 2) Act, 2024, section 206C (1F) was amended to provide that TCS will also be levied on any other goods of ...

ITAT Delhi held that approval memo u/s. 153D of the Income Tax Act is totally silent on the issues involved and has been ...

ITAT Raipur held that CIT (A) is duty bound to dispose of all the grounds raised by assessee. Since CIT (A) failed to ...

As the tax filing season for ITR’s for the financial year 2024-25 is about to start, most probably after mid of June, many ...

There’s a common misconception that only transactions covered under Section 188 of the Companies Act, 2013 (the “Act”) are ...

a. Declare that the ownership and possession of the property of the Corporate Debtor cannot behanded over by the Applicant to the Respondent during CIRP of the Corporate Debtor on account of the ...

Patna High Court granted bail to petitioner accused in GST evasion case since arrest was made on the basis of suspicion and ...

Delhi High Court held that facts narrated in notice u/s. 148A (b) couldn’t lead to conclusion that income has escaped assessment. Accordingly, reassessment proceedings initiated is liable to be set ...

Madras High Court held that the existence of an alternative remedy precludes the petitioner from approaching this Court through a writ petition unless there is an exceptional circumstance. Accordingly ...

Calcutta High Court held that liberty is granted to the petitioner to respond to notice issued under section 148 of the Income Tax Act as the respondents are on the verge of bringing the assessment ...