The Tribunal noted that an adjustment under Section 35(1)(iv), already dropped during CPC processing, was later included in assessment computation without fresh notice to the ...

The article breaks down penalty provisions under Section 74A for fraud and non-fraud GST cases. It explains how penalties change depending on whether payment is made before intimation, after SCN, or ...

Income Tax Return: An intimation under Section 143(1) of the Income Tax Act is a formal notice issued by the Income Tax Department (ITD) subsequent to the evaluation of your Income Tax Return (ITR) ...