Tag Archives: Bhima Enterprises

Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation

By | August 22, 2026

Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Issue Whether an assessee can seek permission to revise Value Added Tax (VAT) returns to include omitted inward and outward stock transfers prior to the initiation of… Read More »

Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication

By | August 19, 2026

Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication Issue Whether a search conducted under Section 67 without a Document Identification Number (DIN) on the search warrant is legally valid, and whether an amount collected during such search can be treated as a voluntary payment when 100% penalty was… Read More »