Late fee u/s 47(2) of the CGST Act 2017 is leviable for the delay in furnishing of both Form GSTR-9…
Net Profit rate of about 40% not possible in contract work especially when assessee does contract work for government department…
For export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers will only be voluntary…
Any transaction in FCRA accounts/FCRA utilisation accounts of the NGO, Association whose FCRA certificate has been cancelled or ceased or…
SEBI prescribes format of Due Diligence Certificate to be given by the Debenture Trustees (DTs) SEBI vide notification dated July…
No GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from …
CBIC issues Circular clarifying applicability of GST on certain services CBIC has issued Circular No. 245/02/2025-GST dated 28.01.2025 giving clarifications…
Assessment made u/s 143(3) despite AY comprised in block period under satisfaction note recorded u/s 153C was void ab initio…
ICAI (Aggregation of LLPs) Guidelines 2024 notified by ICAI The Council of the Institute of Chartered Accountants of India…
Incriminating material has to be identified with respect to each Assessment Year before proceeding u/s 153C – Department’s SLP dismissed…