Delhi High Court held that non-issuance of notice under section 143 (2) of the Income Tax Act is in grave contradiction to ...

The sale issue before the ITAT Delhi is whether assessment framed in second round (After remand back to AO by ITAT) under section 153A without getting approval under section 153D of Act, is ...

In a recent ruling Kolkata Bench of ITAT dismissed appeal filed by the revenue on the issues of Contribution to approved Superannuation Fund to part fund the gap in Actuarial Valuation u/s 36 (1) (iv) ...

Timely disclosure by the due date under Section 139 (1) is crucial to avoid penalties. Belated or revised returns can be filed until December 31, 2024, if foreign income or assets were missed earlier.

The issue pertains to whether ‘gur’ and ‘jaggery’ as per Schedule III of the Tamil Nadu General Sales Tax Act, 1959 are different commodities or whether they are one and the same for the purpose of ...

Insights into Section 122 of the CGST Act, 2017 and Rule 142 Section 122 of the Central Goods and Services Tax (CGST) Act, 2017, prescribes penalties for various offences related to GST compliance.

d. GST rate on trauma, spine, and arthroplasty implants falling under HSN 9021 attract 5% and the past periods are regularized on an “as is where is” basis. It is clarified that no refunds will be ...

4. Section 22 of the CGST Act, 2017 provides for persons liable for registration and Section 24 provides for compulsory registration in certain cases. On the other hand, Section 23 provides for ...

The Institute of Chartered Accountants of India (ICAI) announced the result of the Chartered Accountant Final Examination ...

Currently, UPI payments from / to a bank account can be carried out using the UPI application of that bank or of any ...

4. Banks shall submit a quarterly report on transactions in gold derivative undertaken by them at exchanges in IFSC and ...

Understanding Different Entity Structures in India and Their Key Differences > Apply Pan Card & Adhar Card of Individual > ...