Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
HC allowed the writ petition concerning tax return discrepancies between GSTR-1 and GSTR 3B. The court directed tax authorities to rectify the GSTR 3B form in alignment with GSTR-1 contents within one month, mandating the petitioner to submit a manual application. The authorities were further instructed to address any consequential grievances within two months, effectively permitting correction of administrative errors in tax documentation and providing procedural relief to the taxpayer.
HC allowed the writ petition concerning tax return discrepancies between GSTR-1 and GSTR 3B. The court directed tax authorities to rectify the GSTR 3B form in alignment with GSTR-1 contents within one month, mandating the petitioner to submit a manual application. The authorities were further instructed to address any consequential grievances within two months, effectively permitting correction of administrative errors in tax documentation and providing procedural relief to the taxpayer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
