Madras High Court allowed ITC for belated filing of GSTR 3B due to financial crunch.
Madras High Court allowed ITC for belated filing of GSTR 3B due to financial crunch. In the case of…
Income Tax
Whether salary received by a working partner from a partnership firm has to be included in Aggregate turnover for the purposes of GST
Whether salary received by a working partner from a partnership firm has to be included in Aggregate turnover for the…
Block ITC in respect of health services- An overview of Section 17(5(b)(i) of the CGST Act, 2017
Block ITC in respect of health services- An overview of Section 17(5(b)(i) of the CGST Act, 2017 What does…
Short Overview of the amendments related to the Safe Harbour Rules for intra-group loans applicable from April 1, 2024.
Short Overview of the amendments related to the Safe Harbour Rules for intra-group loans applicable from April 1, 2024. …
Taxpayers May be allowed to file revised GST Returns From April 2025.
Taxpayers May be allowed to file revised GST Returns From April 2025. Experts say hundreds and thousands of…
No ITC Reversal of GST by customer unless Revenue cannot recover dues from supplier post proceedings against him.
No ITC Reversal of GST by customer unless Revenue cannot recover dues from supplier post proceedings against him. …
Refund of excess equalisation levy paid- Interest is also payable thereon
Refund of excess equalisation levy paid- Interest is also payable thereon Hon’ble Bombay High Court vide judgement dated 18.12.2023…
Section 69A not applicable when Books of Account are not maintained
Section 69A not applicable when Books of Account are not maintained In a significant ruling, the Delhi High Court…
Whether the ‘information’ explained in 148 includes Internal Audit objection for finance Act 2021 ?
Whether the ‘information’ explained in 148 includes Internal Audit objection for finance Act 2021 ? The Bombay High Court…
𝐂𝐚𝐧 𝐚 𝐰𝐫𝐢𝐭 𝐩𝐞𝐭𝐢𝐭𝐢𝐨𝐧 𝐛𝐞 𝐟𝐢𝐥𝐞𝐝 𝐚𝐠𝐚𝐢𝐧𝐬𝐭 𝐭𝐡𝐞 𝐨𝐫𝐝𝐞𝐫 𝐨𝐟 𝐭𝐡𝐞 𝐀𝐀𝐀𝐑?
𝐂𝐚𝐧 𝐚 𝐰𝐫𝐢𝐭 𝐩𝐞𝐭𝐢𝐭𝐢𝐨𝐧 𝐛𝐞 𝐟𝐢𝐥𝐞𝐝 𝐚𝐠𝐚𝐢𝐧𝐬𝐭 𝐭𝐡𝐞 𝐨𝐫𝐝𝐞𝐫 𝐨𝐟 𝐭𝐡𝐞 𝐀𝐀𝐀𝐑? The tax professional fraternity in the country…
Prosecution of Director for Non-payment of TDS
Prosecution of Director for Non-payment of TDS With the ever-increasing cases of prosecution for non-payment of TDS deducted, Bombay High…
Extension of due date of Form GSTR-3B in selected districts of Tamil Nadu
Extension of due date of Form GSTR-3B in selected districts of Tamil Nadu The due date of filing of monthly…
Capital Gain exemption if the amount is not deposited in Capital Gain Account Scheme
Capital Gain exemption if the amount is not deposited in Capital Gain Account Scheme Investing the amount for…
𝐈𝐧𝐜𝐨𝐦𝐞 𝐨𝐟𝐟𝐞𝐫𝐞𝐝 𝐭𝐨 𝐭𝐚𝐱 𝐬𝐮𝐫𝐫𝐞𝐧𝐝𝐞𝐫𝐞𝐝 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐬𝐞𝐢𝐳𝐮𝐫𝐞 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧 𝐛𝐲 𝐞𝐱𝐩𝐥𝐚𝐢𝐧𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐨𝐮𝐫𝐜𝐞 𝐨𝐟 𝐢𝐧𝐜𝐨𝐦𝐞 𝐜𝐚𝐧𝐧𝐨𝐭 𝐛𝐞 𝐬𝐮𝐛𝐣𝐞𝐜𝐭 𝐭𝐨 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐫𝐚𝐭�� 𝐨𝐟 𝐭𝐚𝐱 𝐮𝐧𝐝𝐞𝐫 𝐬𝐞𝐜𝐭𝐢𝐨𝐧 115𝐁𝐁𝐄 𝐨𝐟 𝐭𝐡𝐞 𝐈𝐧𝐜𝐨𝐦𝐞-𝐭𝐚𝐱 𝐀𝐜𝐭
𝐈𝐧𝐜𝐨𝐦𝐞 𝐨𝐟𝐟𝐞𝐫𝐞𝐝 𝐭𝐨 𝐭𝐚𝐱 𝐬𝐮𝐫𝐫𝐞𝐧𝐝𝐞𝐫𝐞𝐝 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐬𝐞𝐢𝐳𝐮𝐫𝐞 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧 𝐛𝐲 𝐞𝐱𝐩𝐥𝐚𝐢𝐧𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐨𝐮𝐫𝐜𝐞 𝐨𝐟 𝐢𝐧𝐜𝐨𝐦𝐞 𝐜𝐚𝐧𝐧𝐨𝐭 𝐛𝐞 𝐬𝐮𝐛𝐣𝐞𝐜𝐭 𝐭𝐨 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐫𝐚𝐭�� 𝐨𝐟 𝐭𝐚𝐱 𝐮𝐧𝐝𝐞𝐫 𝐬𝐞𝐜𝐭𝐢𝐨𝐧 115𝐁𝐁𝐄 𝐨𝐟 𝐭𝐡𝐞 𝐈𝐧𝐜𝐨𝐦𝐞-𝐭𝐚𝐱 𝐀𝐜𝐭 In the case of DCIT, Ghaziabad v/s Tapesh Tyagi [ITA No. 1344 / Del / 2021], Delhi Tribunal…
ITR 1 to 4S for the AY 2024-25 Notified by CBDT
ITR 1 to 4S for the AY 2024-25 Notified by CBDT The copy of the order is as under:…
Non-Registration of Gift Deed can’t be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold by a Registered Sale Deed.
Non-Registration of Gift Deed can’t be considered to be Sham Transaction as Assessee was in Full Possession of Property Sold…
Will the taxpayer be entitled to refund under Inverted Duty Structure when tax on input erroneously charged by the Supplier at a higher rate and the buyer charged it at actual lower rate?
Will the taxpayer be entitled to refund under Inverted Duty Structure when tax on input erroneously charged by the Supplier…
If no Books of accounts, Section 69A Of Income Tax Act cannot be invoked: Delhi High Court
If no Books of accounts, Section 69A Of Income Tax Act cannot be invoked: Delhi High Court CIT Versus Hersh…
