The regulations define key terms, including “enterprise in default” and “person in default,” referring to entities or ...
The petitioner, which operates air-conditioned and non-air-conditioned buses, was served a notice in 2016 regarding its ...
ITAT Chennai addressed an appeal by Sri Ramajayam Educational Trust regarding the rejection of its Form 10AB application for approval under Section 10(23C) of the Income Tax Act, 1961. The CIT(E) ...
Summary: In the case of Dev Engineers Vs DCIT, the Income Tax Appellate Tribunal (ITAT) Mumbai dealt with penalties levied under Sections 271 (1) (c) and 271AAB of the Income Tax Act. Following a ...
Panaji recently ruled on an appeal by Belgaum Coal & Coke Consumer Co-operative Association Ltd. against the Income Tax Officer (ITO). The case concerned tax deductions under Sections 80P(2)(d) and ...
2. The present civil miscellaneous petition has been filed to condone the delay of 2139 days in filing the Tax Case Appeal against the order of the Income Tax Appellate Tribunal, Chennai ‘D’ Bench in ...
The Chairpersons/CEOs of all the Regulated Entities Implementation of Section 51A of UAPA, 1967: Updates to UNSC’s 1267/1989 ISIL (Da’esh) & Al-Qaida Sanctions List: Amendments in 01 Entry Please ...
The primary issue before the Supreme Court was whether the delay in filing the appeal before the High Court should have been condoned. The appellant argued that financial constraints prevented him ...
The High Court referenced its earlier ruling in Tax Appeal No. 710 of 2018 and connected appeals, where it had reversed a similar ITAT order. The court noted that the Tribunal had exercised its ...
Post- Om Prakash, certain offences (e.g., tax evasion over INR 50 lakh under Cus-toms, INR 5 crores under GST) are cognisable and non-bailable, allowing arrests without war-rants if the officer has ...
Gujarat High Court heard the petition filed by Khushboo Anand Bhayani challenging the reassessment notice issued under Section 148 of the Income Tax Act, 1961. The petitioner, who earned income from ...
Supplier must pay ₹18,000 GST (original liability), despite issuing the credit note. Supplier sells goods to a retailer, charging ₹18,000 GST. Retailer sells goods to consumers, charging ₹21,600 GST ...