Madras High Court held that disallowance of input tax credit for A.Y. 2019-2020 since claims has been lodged beyond the period prescribed under Section 16 (4) of the GST Acts needs re-do by taking ...

ITAT Surat held that it is mandatory to provide proper opportunity of being heard to the assessee before finalization of revisionary proceedings under section 263 of the Income Tax Act. Accordingly, ...