Conclusion: Fees collected by the agricultural market committee for its services were not tax and was generally defined to be ...
Madras High Court held that benefit of section 10B of the Income Tax Act available even before setting off of unabsorbed ...
Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as ...
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, ...
3. Lack of Communication: A key issue raised by the petitioner was that they were not directly notified of the SCN or ...
32. The appellate authority under Section 107 of the APGST Act would not have any power to condone the delay in filing an ...
In support of his argument, he relied upon the judgement of this Court in Writ Tax no. 1417 of 2022 decided on 5.4.2024 ...
In the case of Anand Swaroop Rastogi Vs State of U.P., the Allahabad High Court addressed the validity of GST demand orders ...
All effective dates notified of total 44 Changes in GST Law. The Ministry of Finance, via Notification No. 17/2024–Central Tax dated S ...
Central Board of Direct Taxes (CBDT), through Circular No. 10/2024 dated 29th September 2024, has extended the deadline for ...
Section 194R, which came into effect on July 1, 2022, brought a significant change in the treatment of benefits or perquisites arising from business or profession. It mandates that any person ...