Income Tax

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Since assessment based on the original return of income filed under section 139 was not pending as on the date of search as such, the additions made by AO in the absence of any incriminating material ... Read more..

Where application seeking completion certificate is moved within the date, prescribed in this behalf and delay in issuance of completion certificate is not attributable to the assessee, it should be ... Read more..

Where petitioner had filed an application for adjournment immediately after receipt of Notice, Revenue had neither rejected the request for adjournment nor directed the petitioner to file a reply with ... Read more..

Other Taxes

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Wisdom of Committee of Creditors (CoC) is not supreme, Principle of Natural Justice will prevail over it. ... Read more..

The liability to tax under CGST /SGST Acts for works contract is determined by the time of supply of services in Section 13 read with section 31 i.e., the provisions pertaining to tax invoice. The tim ... Read more..

Where assessee was directed to pay tax for the period covered by provisional registration from 1-7-2017 to 9-3-2018 along with applicable interest under Form GST DRC-03 dealing with intimation of paym ... Read more..

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