Can ITC be availed on lift and elevators?

AO cannot reassess any income that was the subject matter of an appeal: Bombay HC

Avoid Disallowance: Timely Payments to MSME Essential for Deduction

GST in Electronic Cash Ledger amount to payment to Government and interest cannot be levied merely because GSTR-3B was not filed: Madras HC

Delay in filing of TDS Quarterly Return: No penalty u/s 272A(2)(k) should be levied for a mere technical venial breach

If AO has taken one of the possible views by treating the income offered during survey operation as income under the head business and profession, PCIT cannot exercise its revisionary power U/s 263

ITR filed without Financials is a defective return but not necessarily an invalid return : SC

No Income Tax in India for salary earned by a Korean Resident outside India: ITAT Delhi

Bombay HC quashed notice under section 148 for AY 2016-17 issued after prior approval of PCIT instead of PCCIT.

Blocked Credit Under GST – Section 17(5)

The amount paid in Electronic Cash Ledger is equal to credit to the account of the Government.

Delay in filling appeal before the CIT(A) by 2929 days can be condoned by CIT (A) if there exists a genuine reasons: ITAT Ahmedabad

For a mere technical venial breach, the assessee should not be invited with penalty u/s 272A(2)(k) of the Income Tax Act

For exercising its power under Section 263, PCIT cannot substitute the view taken by the AO as per his understanding of facts of the case

Taxpayers can pay GST with credit or debit card

Direct Tax Statistics released by minister of finance on 23.01.2024

𝗚𝗦𝗧𝗡 𝗔𝗟𝗘𝗥𝗧: 𝗧𝗵𝗲 𝗚𝗦𝗧𝗡 𝗵𝗮𝘀 𝗶𝘀𝘀𝘂𝗲𝗱 𝗮𝗻 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗗𝗮𝘁𝗲𝗱 𝟮𝟯.𝟬𝟭.𝟮𝟬𝟮𝟰 𝗶𝗻 𝗰𝗼𝗻𝗻𝗲𝗰𝘁𝗶𝗼𝗻 𝘄𝗶𝘁𝗵 𝗳𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗯𝗮𝗻𝗸 𝗮𝗰𝗰𝗼𝘂𝗻𝘁 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝗯𝘆 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝘁𝗮𝘅 𝗽𝗮𝘆𝗲𝗿𝘀 𝘂𝗻𝗱𝗲𝗿 𝗥𝘂𝗹𝗲 𝟭𝟬𝗔 𝗼𝗳 𝘁𝗵𝗲 𝗖𝗚𝗦𝗧 𝗥𝘂𝗹𝗲𝘀, 𝟮𝟬𝟭𝟳

Are repairs and maintenance services provided to customers within the warranty period free of cost liable to GST ?