Conclusion: Fees collected by the agricultural market committee for its services were not tax and was generally defined to be ...

Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as ...

Madras High Court held that benefit of section 10B of the Income Tax Act available even before setting off of unabsorbed ...

Conclusion: AO passed TDS order issued for non–deduction of TDS and interest thereon u/s 201 (1) and 201 (1A) was beyond the ...

State of Gujarat, which clarified that Section 75 of the VAT Act does not provide for a pre-deposit requirement. Therefore, ...

32. The appellate authority under Section 107 of the APGST Act would not have any power to condone the delay in filing an ...

3. Lack of Communication: A key issue raised by the petitioner was that they were not directly notified of the SCN or ...

Conclusion: Reassessment notice issued to assessee by AO was quashed due to non-compliance with the statutory requirement of providing a minimum of seven days for the taxpayer to furnish a reply under ...

All effective dates notified of total 44 Changes in GST Law. The Ministry of Finance, via Notification No. 17/2024–Central Tax dated S ...

State of Gujarat & Ors., the petitioner challenged the rejection of their GST refund appeal on the grounds of not submitting a certified copy of the refund rejection order. RGS Impex, a cotton and ...

The GST Network (GSTN) has announced the restoration of archived GST return data on the Common Portal, following a recent advisory dated September 24, 2024, that outlined the archival policy in place.

Any payment made in cash to electricity board fully owned and controlled by government shall not be disallowed but if the payment is made to organisations like Tata and Adani for getting electricity ...