Where substituted clause (c) to section 200A(1) became operational with effect from 1-6-2015, AO had no power to charge fees under section 234E, while processing belated TDS statements filed prior to ... Read more..

Where CIT(A) taking a hyper technical view, dismissed the appeal of assessee on the ground of limitation, considering the settled position of law that when substantial justice and technical considerat ... Read more..

As long as payee/recipient filed its return of income disclosing payment received and has also paid taxes on such income, the assessee would not be treated as person in default. ... Read more..

Where assessee filed writ petitions challenging show cause notices issued in respect of different assessment years, however, the last date for submitting replies to show cause notices would expire soo ... Read more..

Where discrepancy occurred between GSTR-3B return and auto-populated GSTR-2A return due to belated filing of GSTR-1 return by the supplier in respect of one invoice, the assessment order passed agains ... Read more..

Cancellation of GST registration with retrospective effect without any specific reason, is contrary to the provision of section 29(2) of the CGST Act, 2017 ... Read more..

Auditor failed to demonstrate sufficiency and appropriateness of audit work in virtually every aspect of the audit of Financial Statements i.e., audit planning, determining materiality, assessment of ... Read more..

Where directions were issued by apex court for submission of details of electoral bonds purchased by contributors and redeemed by political parties between 12-04-2019 till 15-02-2024 and same are read ... Read more..

Amendment in the application for initiating CIRP under section 7 is allowable where it is being permitted by the Supreme Court. ... Read more..