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- Voluntary tax payment and paid penalties under protest must be addressed through a manual rectification application rather than a writ remedy.
- GST registration cannot be cancelled with retrospective effect unless the show-cause notice explicitly proposes it.
- State GST officers cannot initiate parallel proceedings on subject matter already adjudicated by Central authorities.
- NEW INCOME TAX CASE LAWS 20.05.2025
- Constituent member executing infrastructure project via JV is developer entitled to Section 80IA deduction.
- Reopening assessment based on unverified, third-party digital data without direct link to assessee is unsustainable.
- Unexplained investment addition cannot be sustained solely on a DVO valuation report without independent evidence of on-money payment.
- Reopening based on a vague loose paper chit lacking a live link to the assessee is invalid.
- Reopening notice based on unverified, third-party digital material without a direct link to the assessee is invalid.
- Tribunal rightly remanded share premium dispute for factual verification rather than using human probabilities.
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