In GST, the importance of reconciliation has increased multi-fold due to the compliance process that law brings in along with its legal provisions. The compliance process in GST generally requires ...

If the property is jointly owned by husband and wife and the entire TDS is deposited in the name of husband, the entire TDS credit should be allowed to the husband, provided the wife does not claim ...

Since Corporate Debtor took undue advantage of the absence of the allottees and misrepresented the correct facts causing miscarriage of justice, Adjudicating Authority did not commit any mistake in ...

IA No.280 of 2025 has been filed in Competition Appeal (AT) No.01 of 2025 filed by WhatsApp LLC praying to stay the effect and operation of the impugned order dated 18.11.2024 passed by the ...

Conclusion: CIT (A) was right in its decision to delete the addition of Rs. 2.92 crore made by AO under Section 69B for alleged undervaluation of closing stock as the books of accounts was not ...

As the Union Budget 2025-26 approaches, the corporate sector is keenly watching for announcements that could drive economic growth, attract investments, and simplify taxation. With businesses ...

Kerala High Court granted bail to Nassar, accused of fraudulently availing Input Tax Credit (ITC) under the GST Act by using invoices from dummy registrants without actual receipt of goods. Arrested ...

ITAT Mumbai restored the matter of addition under section 68 towards agricultural income since all facts and records for sales are not brought on record. ITAT directed assessee to demonstrate that ...

The Orissa High Court has directed Vedanta Ltd. to respond to a show-cause notice (SCN) issued by tax authorities regarding ...

1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT (A)] dated ...

In the case of Vindu Trading vs. Office of the Deputy Commissioner State Tax, the Bombay High Court set aside the retrospective cancellation of the petitioner’s GST registration without a fair hearing ...

6.2. Accordingly, we dismiss the Revenue’s appeal as infructuous. The AO is directed to verify the updated Form 26-AS for the relevant assessment year and grant TDS credit of Rs.168,61,96,022/- as ...