Finance Act 2024: A Strategic Push towards the New Tax Regime

Valuation report by the DVO alone cannot form a basis for reopening of completed assessment: Delhi HC

Intricacies of Sec 43CA:

GST Clarification on the issue of availability of ITC on Demo vehicles

GST Clarification in respect of advertising services provided to foreign client

Allowability of provision/payment of Gratuity in Income Tax and its representation in Form 3CD

Income Tax benefits available to Ganpati Mandals:

Agriculturist is not required to maintain books of accounts U/S 44AA: ITAT Bangalore

Issue of addition vide intimation U/S 143(1) in the case of delay in payment of Employee Contribution of PF

Important GST Council Recommendations during 54th GSTC Meeting:

Where there is no substantial question of law, interference with the findings of Tribunal is not warranted: MP High Court

Tax Clearance Certificate for Foreign Travel: Confusion & Clarification

Section 2(22)(e) covers only direct benefit received by the shareholder from any payment made by the company, and not indirect benefit derived from any other transaction.

Guidelines for better administration by tax officers issued by Commercial Tax Department, Chennai

Filing Form 10/10B is merely directory in nature and failure to furnish Form 10/10B before the due date cannot be so fatal as to deny the claim of exemption under section 11(2): ITAT Hyderabad

ROC imposed penalty on a company for contravention of Section 90(4A) and Section 90(5) of the Companies Act, 2013

Change in the GST Act effective from 1st September 2024

360 Degree overview of the E-disputes Resolution Scheme – 2022