ITAT Agra has held that the CIT(A) cannot enhance income without issuing a prior show-cause notice to the assessee. In the case of Simrah Builders (AY 2018–19), the Tribunal quashed the ₹54.50 lakh enhancement as it violated Section 251(2) and principles of natural justice. The assessee’s appeal was allowed purely on this legal ground.
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Section 11 of the Central Goods and Services Tax Act, 2017 empowers the Government to grant tax exemptions in public interest. It outlines general, special, and conditional exemptions based on Council recommendations.
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Section 10 of the CGST Act provides a simple Composition Scheme for small taxpayers. It allows payment of GST at a lower fixed rate with minimal compliance. This article explains eligibility, limits, and key conditions of the scheme.
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CBDT has extended the Tax Audit Report due date for FY 2024–25 to 31st October 2025. This applies to assessees under Section 139(1) read with Section 44AB. A formal notification will follow soon as per the CBDT press release.
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Section 9 of the CGST Act explains the levy of GST on intra-State supplies and prescribes rates based on GST Council recommendations. It excludes alcoholic liquor and certain ENA products from the GST scope. The section also provides for the Reverse Charge Mechanism.
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