The court held that reassessment cannot be initiated on issues already examined during scrutiny. It ruled that...
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Tribunal held that GST-based turnover differences cannot be taxed again when income was already recorded in prior...
The court examined whether delay in filing returns during insolvency proceedings constituted genuine hardship. It held that...
The issue involved cancellation of GST registration without proof of proper service of notice. The Court held...
The court held that issuing multiple demand notices for a single adjudication order is improper. It directed...
The court held that passing an assessment order without granting personal hearing violates principles of natural justice....
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending...
This guide explains why income is deemed to accrue in India under Sections 5 and 9 of...
The case explains how agricultural income remains tax-free under Section 10(1) but affects tax rates on other...
The new law replaces the 1961 Act to address excessive complexity and scattered provisions built over decades....