In a recent ruling, the Allahabad High Court shed light on ownership determination in goods transportation concerning the Goods and Services Tax Act, 2017. The Court emphasized that when goods are accompanied by specified documents like invoices, either the consigner …
Facts of the Case In a recent judgment on 12th September 2023, the Bombay High Court ruled on a case involving the amendment of Section 54F in 2015 and its prospective application. The case, Hemant Dinkar Kandlur Vs Commissioner of …
Faceless Notice for Income Tax Reassessment u/s.148A: Telangana High Court The Telangana High Court has underlined that notices issued by the income-tax department to taxpayers for reassessment of returns under Section 148A of the Income Tax Act must now follow …