ITAT Ahmedabad held that notice issued u/s. 274 without specifying ground for imposition of penalty u/s. 271 (1) (c) i.e.

The primary issue revolved around the non-fulfillment of conditions under Section 54F, which requires the construction of a ...

Gauhati High Court held that arrest of accused involved in evasion of GST by falsely claiming ITC during investigation ...

16. Where on consideration of material on record, one view is conclusively taken by the Assessing Officer, it is not open to ...

ITAT Kolkata held that condonation of delay in filing of an appeal is liable to be allowed as sufficient cause shown.

ITAT Mumbai held that addition towards bogus purchases unwarranted as GP rate on sale of alleged bogus purchases is more than the GP rate of other purchases. Accordingly, appeal allowed the addition ...

ITAT Kolkata held that expenditure towards sales promotion expenses allowed as deduction under section 37 (1) of the Income Tax Act since bills along with other evidences related to the same is duly ...

The Employees’ Provident Fund Organisation (EPFO) has introduced a facility that allows members to delink erroneously linked ...

Kerala High Court held that revisionary proceedings by PCIT u/s. 263 rightly exercised since claim of provision for bad and doubtful debts was assumed by assessing officer to be correct without ...

ITAT Agra held that addition towards interest paid on CC is liable to be deleted since interest free advance given to potato growers (farmers) were out of the business expediency. Accordingly, ...

Central Tax dated 23rd January 2025, has announced a waiver of excess late fees under Section 47 of the Central Goods and ...

On verifying the DIN, if any individual or taxpayer finds that the Summon/letter/Notice is fake, it may immediately be ...