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Recent Posts
- Board’s Authority Upheld: Circular No. 3/3/2017-GST Validated; Assignment of Functions to Officers Held Intra Vires
- Vigilance Over the GST Portal: Three-Year Delay in Filing Appeal Not Condonable Despite Claim of No Email/SMS Alerts
- High Court Restores GST Registration; Financial and Health Hardships Accepted as Justification for Nil Returns and Inactivity
- Cinema Ticket Prices Must Reflect GST Rate Cuts; Increasing Base Price to Maintain MRP Amounts to Profiteering
- Proceedings Against Dead Person are Null and Void: High Court Sets Aside Tax Demand and Rejects Limitation Plea Against Legal Heir
- Single Composite Show Cause Notice for Multiple Tax Years Held Jurisdictionally Defective under Section 74
- Documentary Evidence Overrides Non-Appearance: Share Capital Additions Deleted for Satisfying the “Triple Test” of Section 68
- Capital Receipt vs. Revenue Receipt: Interest under Section 28 of Land Acquisition Act Held Non-Taxable as Income from Other Sources
- Fair Market Value vs. Stamp Duty and Real vs. Effective Purchase Date
- Natural Justice and Legislative Amendments: Relief for Trusts in Section 12AB and 80G(5) Applications
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