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Month: August 2023
Issuance of notice u/s. 148 by Income Tax Office having no jurisdiction is void
👍👍👍👍👍👍👍Taxability of Gift received by an individual or HUF with FAQs
Matter remanded for fresh re-consideration as cross-examination of key witnesses not allowed
👍👍👍👍👍Input tax credit cannot be claimed beyond the statutory time limit: AP HC
Reopening Unjustified: No Link Between Available Material & Belief of Escaped Income
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Passing of final assessment order u/s 144C(13) without draft assessment order is unlawful
👍👍👍👍Extended period of limitation not invocable as mandatory twin factors missing
Difference in closing stock emanating from preceding years cannot be attributed to year under consideration.
👍👍👍👍👍👍👍Composite Supply and Mixed Supply under GST: Section 8 of CGST Act, 2017
👍👍👍👍👍👍👍E-Invoicing compliance – A brief note
ITAT Directs AO to Examine Section 54 Exemption Eligibility in year in which capital gain is taxable
Denial of deduction u/s. 54F by merely stating that constructed portion is small is unjustified
Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed
👍👍👍👍👍👍👍Scope of Supply under GST: Analyzing Section 7 & Schedules-I, II, III
👍👍👍👍👍👍👍Unraveling the new Foreign Trade Policy in India
👍👍👍👍👍👍👍Profits and Gains from Business & Profession- Brief Study
👍👍👍👍👍👍👍Capital Gain – All you want to know
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