e₹ is a digital form of ₹ whereas UPI is a means of payment. In addition to being used for payments, e₹ also serves as a ...

AO made addition of Rs. 22,89,114/- by estimating 8% of the gross receipts from sale of Airtel recharge coupons. AO, further, made addition of Rs.2,22,376/- u/s. 69A on account of difference between ...

In the matter abovementioned ITAT remanded the matter to CIT (A) after observing that no proper opportunity was given to assessee and assessee was able to substantiate the addtions made by AO if ...

NCLAT Chennai held that fees is payable to Interim Resolution Professional (IRP) from the date he took charge of IRP till the ...

CESTAT Chennai held that duty demand due to non-fulfilment of export obligation justified as department empower to recover ...

Delhi High Court held that review of order passed by the appellate authority, by the Commissioner, by exercising powers ...

A will be implemented. Manual entry of HSN codes will no longer be allowed, with taxpayers required to select codes from a ...

Delhi High Court held that no provision under the Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] empowers Designated ...

In the order above-mentioned CESTAT allowed appeal of the assessee and held that that closure letter was already issued by ...

Patna High Court held that issuance of notice and passing of order based on suo motu PAN issued by department, inspite of ...

CESTAT Allahabad held that amendment of bill of entry under section 149 of the Customs Act, 1962 for claiming benefit of duty ...

Understanding Section 263 of the Income Tax Act, 1961 in context of Non-Discussion of an Issue in the Assessment Order ...