The petitioner was served with the assessment order, in Form GST DRC-07, vide Ref. No.ZD370624035554A, dated 26.06.2024, ...

Kolkata has remanded the case of Anup Nayak vs. CIT (Appeals) for reassessment after a ₹12 lakh disallowance under Section 40(a)(ia) of the Income Tax Act. The dispute arose when the Assessing Officer ...

Observing procedural lapses, ITAT ruled that the penalty appeal should also be reconsidered in light of the fresh adjudication of quantum additions. The Tribunal restored the case to CIT (A), ...

4. In appeal, the ld. CIT (A) rejected the claim of the Assessee u/s 54F of the Act, observing that the Assessee had construed the house on the land which was owned by his mother Jabra Devi. He, ...

The ITAT reviewed the facts and observed that the CIT (A)’s office failed to provide evidence showing that the notice was sent through any mode other than email. Additionally, it was found that the ...

ITAT Delhi remanded the issue back to file of AO to re-compute disallowance under rule 8D (2) (ii) of the Income Tax Act by taking those investment which give rise to exempt income @1% of average ...

Magisterial Inquiry Before Ordering FIR An Additional Safeguard under Section 175(3) BNSS, Prevents Unnecessary Police Use: P&H HC. It is really most interesting to learn that in ...

Whether mere issuance of GST Summons constitutes a valid defence against parallel proceedings?

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Survey statements cannot be only basis for making addition and the AO has to make independent enquiry and bring some corroborative material on record to support those additions ...