CESTAT Ahmedabad held that wood roughly squared and half squared and not further manufactured is classifiable under tariff ...

Conclusion- It is settled law that cancellation of GST registration does not affect the taxpayer’s liability under relevant ...

Delhi High Court held that the requirement of issuing notice in the name of a right person and not to a dead person is not ...

Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as ...

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 ...

Conclusion: AO passed TDS order issued for non–deduction of TDS and interest thereon u/s 201 (1) and 201 (1A) was beyond the ...

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 ...

This amendment carves out an exception to sub-section (4) of Section 16, allowing registered persons to avail ITC for invoices or debit notes pertaining to Financial Years 2017-18, 2018-19, 2019-20, ...

“1. The Ld. Commissioner (Appeals) National Faceless Appeal Centre, Delhi has erred in dismissing the appeal of the appellant and rejecting the request for condonation of delay without considering the ...

Trading Plan under Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 – Actionable and obligations ...