The Tribunal held that passing assessment orders after the statutory one-month period prescribed under Section 144C(13) is ...

Explains the strict consequences for failing to meet CSR spending and transfer obligations under Section 135. Highlights how ...

The Tribunal found that statutory procedures for issuing demand, possession, and sale notices were properly followed by the ...

The Court held that penalty proceedings issued six to nine years late under the repealed VAT law were unreasonable and ...

Gujarat High Court held that the refund of unutilised Input Tax Credit of Compensation Cess is admissible even if the goods are exported on payment of Integrated Goods and Services Tax [IGST].

ITAT Chennai quashed reassessment under Section 147, ruling that reopening based on a change of opinion without new material is ...

After the revised Small Company definition takes effect, private companies that fall under the new limits are no longer bound by Rule 9B. Their ISIN becomes optional, and PAS-6 filing is not ...

The Telangana High Court held that a Section 148 notice issued for AY 2017-18 was invalid and barred by the six-year limitation under the first proviso to Section 149. Reopening assessments beyond the ...

The Court held that the Petitioner misrepresented the date of receiving the provisional attachment notice. Bank accounts cannot be freely operated, subject to a minimum balance of ₹1 ...

Companies falling under revised small company thresholds can choose whether to maintain dematerialization compliance. Non-filing of PAS-6 is legally ...

Exemption under Entry 13 applies when rented properties are used as residences, irrespective of sub-leasing. The ruling ensures that GST is not unfairly levied on hostel and student ...

Explore why annual GST returns and reconciliation statements may not deliver practical value despite being mandatory, and how taxpayers are ...