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1. ED to share information with GSTN for launching prosecution - Notification No. G.S.R. 381(E), dated the 27th June, 2006 amended vide 7th July, 2023

2. Addition u/s 56(2) - Allotment of shares - price less than the FMV - Merely by converting the share application money by allotting shares at a subsequent date cannot...

3. Denial of Set off brought forward losses by applying provisions of section 79 - Change in share holding pattern between both the shareholders - the view expressed by the...

4. Set off of brought forward losses denied - change in the shareholding pattern of the assessee post merger - Considering the fact that the assessee is a subsidiary of...

5. Set off & Carry forward business loss - change in share holding - share application money not to be considered for determination of percentage of share holding - AT

6. Ministry Of Finance declares GST Database & infrastructure installed at GSTN as protected - Notification

7. Disclosure of significant beneficial ownership in the shareholding pattern

8. Valuation - inclusion of amortised cost of patterns - The appellants have amortised the full value of patterns supplied to them by their client. It is neither legal nor...

9. Valuation - amortization of cost of patterns - appellants amortized the entire cost of these patterns against the first Purchase Order for supply of 75 pieces of the...

10. Amendment in shipping bills - denial only on the ground that the system is showing the remark “Data already shared with GSTN - communication to the petitioner vide the...