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However, the Assessing Officer initiated penalty proceedings under Section 271(1)(c) for allegedly furnishing inaccurate ...
Delhi High Court held that Rule 16 of the Drawback Rules does not prescribe any limitation especially when there are strong ...
ITAT Delhi held that mere confession of accused cannot be a ground for conviction since the same is not supported by credible evidence on records. Accordingly, addition under section 69 of the Income ...
(iii) An order passed by punishing authority on behalf of appellate authority by stating the same to have been passed with the approval of appellate authority is impermissible, illegal, nullity, coram ...
ITAT Kolkata held that re-assessment proceedings initiated under section 148 of the Income Tax Act without any tangible material and without independent application of mind is not sustainable in law.
India’s Goods and Services Tax (GST) system is constantly improving, with a strong focus on increasing transparency, and making tax compliance easier for taxpayers. One of the latest updates is the ...
Delhi High Court has declined to quash an order holding a Chartered Accountant (CA) liable for penalties in a case involving alleged fraudulent duty drawback claims. Yogendra Singh Balyan, the ...
It was assessed to entry tax under the UP Entry Tax Act, 2000. An appeal against the assessment orders did not meet with success. It was contended that said 2000 Act was held to be ultra vires by the ...
Telangana High Court held that demand for life tax on used motor vehicle imposed under Telangana State Motor Vehicle Taxation Act, 1963 is valid even when tax was paid on the subject vehicle in ...
1. (1) These rules may be called the Odisha Goods and Services Tax (Second Amendment) Rules, 2025. (2) Save as otherwise provided in these rules, they shall come into force on the date of their ...
Kerala High Court held that penalty under section 117 of the Customs Act cannot be sustained since no reasons are assigned for imposition of the same. Further, since main allegation against employee ...
The core of the legal battle, adjudicated primarily by the Gujarat High Court in N.K. Industries Ltd. Vs. Dy. CIT, revolved around additions made by income tax authorities in the block assessment ...
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