Income Tax

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Where pending conclusion of first reassessment proceedings, fresh reassessment proceedings were initiated, such fresh reassessment proceedings were vitiated and same deserve to be set-aside. ... Read more..

If assessee has invested money in constructing the residential house, merely because the construction was not complete in all respects or such building is yet to be completed fully or the building not ... Read more..

On concurrent reading of provisions of section 2(14), section 10(38), section 71 and section 74 it becomes clear that section 74 has not been made and could not be made otiose. The provisions of secti ... Read more..

Other Taxes

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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..

Where registration was cancelled on the presumption that selling dealer and assessee might have acted in connivance, without having proper evidence to prove the same, the Proper Officer of Department ... Read more..

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