ITAT Kolkata held that reassessment order quashed since notice issued under section 148 of the Income Tax Act was served after the date of limitation. Since issuance of notice is bad in law, ...
Motors Private Limited Vs Union of India, the Bombay High Court intervened to restore the petitioner’s GST appeal that had been dismissed on technical grounds. The appeal was rejected due to a ...
This article examines the history, challenges, and eventual resolution of Rule 96 (10), shedding light on the government’s response, the role of the judiciary, and the future course of action for ...
Rule 86B is an anti-evasion measure targeting fraudulent practices involving ITC misuse. While it introduces stricter compliance, the rule is balanced with exceptions for genuine taxpayers. Businesses ...