The Tribunal ruled that additions under Section 69A cannot survive where ledger accounts, bank statements, and lender confirmations establish genuine banking transactions. Mere suspicion arising from ...
The Delhi ITAT held that a reassessment notice digitally signed on 31 March 2021 but served on 1 April 2021 falls under the new Section 148A regime. Failure to follow mandatory reassessment procedures ...
The ITAT Mumbai deleted additions under Section 69 after holding that denial of cross-examination violated principles of natural justice. The Tribunal ruled that third-party statements cannot be ...
The High Court reiterated that separate assessment orders are required for separate financial years under Sections 73 and 74 ...
ROC Uttar Pradesh dropped penalty proceedings after confirming that Form MGT-14 had already been filed for approval of ...
The article discusses concerns over inconsistent expert reports, ad hoc committees, and relaxed evidentiary standards in NGT ...
ROC Uttar Pradesh penalized a company and its directors for failing to file the annual return for FY 2019-20 under Section 92 ...
ROC Uttar Pradesh imposed penalties on a company and its directors for non-filing of financial statements for FY 2019-20. The ...
The Andhra Pradesh High Court held that a GST assessment order without a DIN number is invalid and non-est. The matter was ...
AO observed an imbalance: the investor companies brought in massive investments but received a minimal percentage of equity, ...
The Rajasthan High Court condoned a 216-day delay in filing a GST appeal after finding that prolonged illness and financial difficulties prevented timely filing. The Court directed the appellate ...
The Madras High Court held that general penalty under Section 125 of the GST enactments cannot be imposed where a specific late fee provision exists under Section 47. The Court quashed the penalty ...
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