Tax Guru

ITAT Delhi Quashes Assessment for Mechanical Approval Under Section 153D

The tribunal annulled assessment proceedings, holding that the approval under Section 153D was granted in a mechanical, ...
Tax Guru

GST Act Section 130 confiscation impermissible in cases of excess stock: Allahabad HC

The Court held that excess stock found during a GST survey must be dealt with under Sections 73/74, not Section 130, and ...