Special procedure to be followed by a registered person engaged in manufacturing of certain goods   CBIC vide Notification No. 08/2024- Central Tax dated 10th April 2024 has extended the date of applicability of this notification from 1st April 2024 to 15th May 2024   GOVERNMENT OF INDIA …

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu   GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No.. 02/2024 – CENTRAL …

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2024 – CENTRAL TAX New Delhi, the 5th …

Capital gain exemption u/s 54 allowed for investment made in the name of spouse. Purposive construction is to be preferred as against the literal construction In a recent judgment, the ITAT following the guidance provided by various High Courts and Coordinate Benches, allowed capital gain exemption u/s 54 …

Diamond jewellery is always studded with gold and loose diamonds were found during search operation, ITAT deleted addition u/s 69A  ABCAUS Case Law Citation:ABCAUS 3832 (2024) (01) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the order of the …

GST search and seizure u/s 67 held illegal as reasons for carrying out the search was provided to the Joint Commissioner next day – High Court ABCAUS Case Law Citation:ABCAUS 3831 (2024) (01) HC In the instant case, the Petitioner dealer had moved the writ petition under Article …