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Sec 9(a)(ii) VSV Act excludes taxpayers against whom prosecution was filed on or before date of filing of declaration of ‘tax arrears’
Amendment to Sec 54F restricting investment in house property ‘in India’ cannot be applied retrospectively
Dealer who opts for composition scheme shall not be eligible for set-off of taxes paid in respect of purchases
Stipulations of sanction required u/s 151 for reopening is not diluted by TOLA Notifications & CBDT Instruction
Adhoc withholding tax deposited ‘under protest’ cannot be construed as TDS and merits refund
Rejection of refund claim by Asst. Commissioner tantamount to sitting in appeal over order passed by Add. Commissioner (A)
Constitutional guarantee is unconditional and must be enforced regardless of shortcomings in scheme of GST enactment
Sec 13(8)(b) r/w/s 8(2) IGST Act has no relevance for purpose of CGST & SGST Act when it comes to levy of GST on intermediary services
Reopening Without Backing Of Valid Sanction U/S 151, Is Not Sustainable
Bombay Hc Confirmed Addition Of Non-compete Fee Paid Under Restrictive Covenant Agreement
