Geocoding functionality for additional place of business address activated on GSTN GSTN has activated the feature of geocoding functionality for the “Additional Place of Business” address across all States and Union Territories. This geocoding functionality was earlier implemented for the principal place of business, operational since February 2023. …

Denial of Registration u/s 12AB remanded for de novo consideration when notices were issued at very close intervals and hearing concluded within a very short span of time In a recent judgment, ITAT has quashed the order passed by CIT(E) denying Registration u/s 12AB as order was passed …

Revision u/s 263 was justified due to contradictory stand of assessee on credit card cash payments was left out of examination – ITAT ABCAUS Case Law Citation:ABCAUS 3802 (2023) (09) ITAT Important Case Laws relied upon by parties:CIT, Shimla Versus Greenworld Corporation 2009 181 Taxman 111 (SC)Mr. Jitendra …

CBDT extends timelines for filing of Audit Report in Form 10B/10BB and Form ITR-7 for charitable trusts for AY 2023-24 CBDT has issued Circular No. 16/2023 dated 18.09.2023 extending the due dates for filing of Audit Report in Form 10B/10BB and Form ITR-7 for charitable trusts for AY …

Assessing Officer was wrong to disbelieve partnership rectification deed when stamp paper was issued on a prior date – ITAT ABCAUS Case Law Citation:ABCAUS 3801 (2023) (09) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A)/NFAC in confirming the action of Assessing …

Govt constitutes 31 Benches of the Goods and Services Tax Appellate Tribunal Finally, the Central Government, on the recommendation of the Goods and Services Tax Council has  constituted 31 Benches of the Goods and Services Tax Appellate Tribunal with effect from 14th September 2023.  The State-wise breakup of …