The Goods and Services Tax Network (GSTN) has issued an advisory for GST registration applicants in Odisha, emphasizing the introduction of biometric-based Aadhaar authentication ...

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

What must be brought out here is that the petitioners were accused of taking their three-year-old child to protest under scorching heat outside the State Secretariat in Thiruvananthapuram. They were ...

Purchase of ‘Input and Input Services’ for construction from unregistered supplier and RCM liability ...

Conclusion: Addition under section 68 on account of large cash deposit made during the 2016 demonetization period was not ...

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

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 ...

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 ...

Madras High Court held that benefit of section 10B of the Income Tax Act available even before setting off of unabsorbed depreciation and brought-forward losses. Accordingly, matter decided in favour ...

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

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 ...