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SANJIV SHARMA
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N: Supersession Notification G.O. (P) No. 68/2021/TAXES dated 7th Septemb...

F: Cross examination of persons whose statements relied upon by the department

C: Investments in Overseas Mutual Funds/ Unit Trusts by Indian Mutual Funds

F: Classification of cylinder

C: Guidelines for Customs field formations in maintaining ease of doing b...

F: GST ON OFFICE

A: India’s E-commerce Export Revolution: Unlocking Global Opportunities

A: INTEREST IS NOT PART OF THE OPEATIONAL DEBT

A: Two different authorities cannot pass the two orders for confirming de...

A: GUIDELINES, PRECAUTIONS AND SAFEGUARDS FOR ARREST UNDER GST

A: Date of online acknowledgement of appeal filed be considered as the da...

H: Opportunity for personal hearing under GST Act: Mandatory if requested...

H: Violation of Natural Justice: GST Input Tax Credit from Fictitious Fir...

H: Education services provider denied GST refund for inverted duty structure.

H: Taxpayer seeks refund of double GST & interest for late filing.

H: Lack of reasoning in court order violates principles of natural justice.

H: Appeal dismissed over misunderstanding of remarks as remanding matter.

H: Life Insurance Claim Wrongly Denied - Onus on Insurer to Prove Non-Dis...

H: Utility companies' ancillary services under scrutiny for tax exemption...

H: Loan restructuring costs allowed as business expense for lower interes...

H: Tax evasion scrutiny: Time limits, assessment validity, unexplained in...

H: Cash incentives accrue on claim submission date, not actual receipt - ...

H: Inherited Property Cost for Capital Gains Tax: Family Settlement Trump...

H: Lack of evidence prevented reopening income tax assessment for alleged...

H: Transfer of salary arrears to pension fund: Can tax be deducted at source?

H: Penalty Deleted for Non-Furnishing Evidence, Not Concealment of Income.

C: Amendment in 4.59 of Handbook of Procedures, 2023 and modification in ...

C: Further abeyance of Public Notice No. 05/2024 dated 27.05.2024 until 3...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...