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Audit and Special Audit Provisions under GST: A Comprehensive Analysis of Section 65 and 66
The audit and special audit under Goods and Services Tax ( GST ) is explained in Section 65 and 66. It is the process of examination of records,...
![ITAT upholds Assessment passed u/s 153A/144 of Income Tax Act based on Special Audit conduct u/s 142(2A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-ITAT-upholds-Assessment-Assessment-Income-Tax-Act-Income-Tax-Special-Audit-conduct-Special-Audit-Income-Tax-Act-based-on-Special-Audit-conduct-taxscan.jpg "ITAT upholds Assessment passed u/s 153A/144 of Income Tax Act based on Special Audit conduct u/s 142(2A) [Read Order]")
![Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Assessment-Order-Quise-Special-Audit-AO-ITAT-Taxscan.jpg "Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]")
![Time taken for legal Remedy against Special Audit shall be excluded from Prescribed Time Limit: ITAT deletes Penalty u/s 27I(1)(b) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/legal-Remedy-Special-Audit-Prescribed-Time-Limit-ITAT-Penalty-Income-Tax-Act-taxscan.jpg "Time taken for legal Remedy against Special Audit shall be excluded from Prescribed Time Limit: ITAT deletes Penalty u/s 27I(1)(b) of Income Tax Act [Read Order]")
![Bombay HC rules against Multi Commodity Exchange of India affirming Special Audit [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/03/Multi-Commodity-Exchange-Bombay-High-Court-Taxscan.jpg "Bombay HC rules against Multi Commodity Exchange of India affirming Special Audit [Read Judgment]")
![ITAT Quashes Assessment since Special Audit Reference was Illegal [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Special-Auditing-Taxscan.jpg "ITAT Quashes Assessment since Special Audit Reference was Illegal [Read Order]")
![Delhi High Court asks Patanjali to Co-operate with Special Audit [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/11/Patanjali-Baba-Ramdev.jpg "Delhi High Court asks Patanjali to Co-operate with Special Audit [Read Judgment]")
No Relief to Nokia: Delhi HC upholds Initiation of Special Audit communicated by Letter with Terms of Reference [Read Judgment]
In a major setback to M/s Nokia India Private Ltd, the Delhi High Court recently upheld special audit against the Company and ruled that the special audit can be initiated when the assessment...
![No Relief to Nokia: Delhi HC upholds Initiation of Special Audit communicated by Letter with Terms of Reference [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Nokia-Taxscan.jpg "No Relief to Nokia: Delhi HC upholds Initiation of Special Audit communicated by Letter with Terms of Reference [Read Judgment]")
Govt explains the Concepts of Special Audit, Provisional Assessment, Debit Notes & Credit Notes under GST [Read Concept]
In a recent document released by the Central Board of Excise and Customs (CBEC), the Government explained the concepts of Special Audit, Provisional Assessment, Debit Notes and Credit Notes under the...
![Govt explains the Concepts of Special Audit, Provisional Assessment, Debit Notes & Credit Notes under GST [Read Concept]](https://www.taxscan.in/wp-content/uploads/2017/08/Special-Audit.jpg "Govt explains the Concepts of Special Audit, Provisional Assessment, Debit Notes & Credit Notes under GST [Read Concept]")