Appeal Fee to be paid to ITAT on appeal against Rectification order u/s 154– Residual clause of section 253(6)(d) not…
Functionality of geocoding of Principal Place of Business Address in GST Portal made available in Two States GSTN has made…
Cessation of Liability u/s 41 – Calcutta High Court demystifies the Income TaxLaw ABCAUS Neutral Case Law Citation:ABCAUS 3678 (2023)…
Assessing agriculture income as business income no basis for imposing penalty u/s 271A as it would not ipso facto lead…
Cash deposited on same day of sale deed execution has a prima facie direct nexus between source of cash deposit…
Launch of New GST e-Invoice Portal GSTN has launched four new IRPs (Invoice Reporting Portals) for reporting e-invoices in addition…
Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA) In compliance…
Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…
Future refunds can not be adjusted for TDS mismatch in terms of Section 205 of the Income Tax Act 1961…
Delay in filing of Tax Audit Report due to computer data crash- Penalty u/s 271B quashed ABCAUS Case Law Citation:ABCAUS…