Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Fraudulent GST registrations obtained through misuse of PAN and Aadhaar particulars require effective preventive measures. The High Court granted the Commissioners responsible for central and state GST administration and the Commissioner of Police a final opportunity to devise a solution to curb registrations secured by another person using a taxpayer's identity credentials. The focus is on strengthening safeguards against identity-based GST registration fraud.
Fraudulent GST registrations obtained through misuse of PAN and Aadhaar particulars require effective preventive measures. The High Court granted the Commissioners responsible for central and state GST administration and the Commissioner of Police a final opportunity to devise a solution to curb registrations secured by another person using a taxpayer's identity credentials. The focus is on strengthening safeguards against identity-based GST registration fraud.
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