The Income Tax Appellate Tribunal (ITAT) Mumbai found the reassessment invalid, emphasizing that Section 147 requires a ...

Deadline for GST amnesty payment nears, recent circular & notification offers relief to taxpayers: With the deadline drawing near for the Goods and Services Tax (GST) amnesty scheme, introduced under ...

To avail of the benefit under Section 128A, taxpayer must withdraw the appeal for the period between 1 st July 2017 and 31 st March 2020. If taxpayers wish to continue with the appeal for the periods ...

One Person Companies (OPCs) need to record annual returns to remain compliant with legal requirements. However, many business owners make errors while filing, ...

As per sec. 68, only if such sum is credited in the books in Financial year 2015-16, addition can be made. It is evident in this case that such sum was shown as opening balance in Financial year ...

NCLT Delhi held that resolution plan of corporate debtor Dev Versha Publication Private Limited submitted by resolution ...

There’s no perfect age to get a home loan—only the right time based on your financial situation and future plans. Whether you ...

Principle of Substantial Justice V/s Technical Consideration – Not Condoning Delay Would Amount to Legalising an Illegal ...

The amendments clarify refund eligibility and appeal procedures under GST. Specifically, Rule 164 has been revised to specify ...

Effective from the date of publication in the Official Gazette, this amendment updates the Income-tax Rules, 1962, ...

Subject: Various issues related to availment of benefit of Section 128A of the CGST Act, 2017-reg.

March 2025 is crucial for GST compliance, requiring businesses to complete 16 key actions. These include reconciling outward ...