Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…
ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…
Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…
Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…
Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…
Section 292BB of the Income Tax Act, 1961 does not preclude Assessee raising objection for non issuance of notice u/s…
Expression “reason to believe” in Section 147 means cause or justification. The AO need not have finally ascertained the fact…
CBIC has issued clarification that omission of rule 96(10) of the CGST Rules will be effective retrospectively from 23.10.2017. Circular…
Clarification on Input Tax Credit admissibility to authorised agents appointed by manufacturers for sale of motor vehicles Circular No. 262/08/2026-GST…
Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017 CBIC has…