TDS exemption is available U/S 194C in case of a declaration, even when the transporter is not the owner : ITAT Jodhpur

Authority for Advance Rulings (AAR) under GST : An Overview

Reopening Notice Issued U/s 148 Merits To Be Quashed If Barred By Limitation Period Prescribed U/s 149: Jharkhand High Court

ITAT nullifies AO’s attempt to value property as per the DVO’s valuation:

Physical presence in India is essential to constitute service PE, virtually providing services do not constitute a service PE: ITAT

Section 263 proceeding based on mere audit objections without independent assessment is invalid: ITAT Jaipur

No Relaxation or Extension of Rule providing for Timely Payments to MSME within 15 / 45 days

Limitation Act applies for filing appeals under GST till its applicability is specifically

Bonafide error in filing DRC-03 should be allowed to be rectified.

An overview of recent Amendments in Tax Audit Report

ITC unavailable on cement, steel, architect-services used for Godown construction meant for commercial-renting

Business Restructuring Amongst Foreign Group Entities To Eliminate Duplicate Corporate Procedure Is ‘International Transaction’ U/s 92B: Mumbai ITAT

Government grants 50% GST relief to central police canteens

Remand ordered for passing order without considering Taxpayer reply to SCN

Delhi High Court reiterated “Tax department must refrain from taking advantage of the taxpayers’ lack of knowledge regarding their rights”

GST Rate for Milk and Dairy Products

Wrong turnover declared in GST return, rectified in GSTR- 9.

Rejecting a GST refund cannot be justified by the lack of vehicle details on the e-Vahan portal