CBDT Rationalizes Appellate Jurisdiction in Search Cases
CBDT’s rationalizes appellate jurisdiction for search-related cases. Explore its scope, statutory basis, litigation risks, and expert filing strategies.
Tag: Search and Survey
GST Inspection, Search & Arrest Rules: Taxpayers Protection & Evasion Prevention
The GST law provides stringent powers of inspection, search, seizure and arrest to tackle tax evasion. This article examines the safeguards it offers to protect taxpayer rights during such …
ICAI’s Handbook on Inspection, Search, Seizure and Arrest under GST (2022)
The ICAI has published the first edition of its ‘Handbook on Inspection, Search, Seizure, and Arrest under GST’ (August 2022), in order to explain the intricacies of the law …
CBIC Instructions on Voluntary tax payment during GST Search, Inspection or Investigation
CBIC directs GST Investigation Officials to ensure that any tax payments made during a search, inspection, or investigation are made voluntarily by taxpayers using DRC-03 and that no coercive …
New IT S. 79A to deny any set off of loss in the cases under search/ survey
Amendments proposed to disallow any set off of loss in the cases under search/ survey, the term “undisclosed income”, by inserting new Section 79A of the Income Tax Act, …