Judgement

Revenue cannot revive bogus purchase additions under Income-tax Act when identical allegations have already failed before CESTAT

High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

High Court reiterates that statutory timelines under CGST Act are mandatory and cannot be diluted through writ jurisdiction

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

The Court observed that Section 16(4) starts with the words "Notwithstanding anything contained in sub-section (4)", which means that Section 16(5) overrides Section 16(4).

ITC Cannot Be Denied if Return Filed Within Section 16(5) Time Limit: Kerala HC

The court quashed the GST order, holding that the GST authority did not follow the mandatory procedure while issuing the order.

Mentioning "NA" in Personal Hearing Column Violates Section 75(4): Allahabad HC Sets Aside GST Order

Supreme Court rules that penalty under Section 271D for acceptance of cash loans in violation of Section 269SS is invalid if the Assessing Officer fails to record satisfaction during assessment proceedings

Income Tax Penalty for Cash Loans u/s 271D Cannot Survive Procedural Defect: Supreme Court

News

The government has clarified the definition of 'accountant' for the purpose of Safe Harbour Rules concerning international transactions under Rules 87 to 93 of the Income Tax Act.

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High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

ITC Cannot Be Denied if Return Filed Within Section 16(5) Time Limit: Kerala HC

Mentioning "NA" in Personal Hearing Column Violates Section 75(4): Allahabad HC Sets Aside GST Order

Income Tax Penalty for Cash Loans u/s 271D Cannot Survive Procedural Defect: Supreme Court

CMAs now included in definition of Accountant for this Income Tax Certification: Know More