Vide Finance (No. 2) Act, 2024, section 206C (1F) was amended to provide that TCS will also be levied on any other goods of ...

Step 1: To access the GST Portal go to www.gst.gov.in. Choose “Services” > “Registration” > “New Registration”. Step 2: Part ...

ITAT Bangalore held that disallowance u/s. 40 (a) (i) for non-deduction of TDS from foreign remittance for business development, project management, marketing and related services is restore back to ...

NCLAT Chennai held that post completion of liquidation process and property of Corporate Debtor is handed over to Successful Auction Purchaser, order u/s. 33 (2) of Insolvency and Bankruptcy Code, ...

a. Declare that the ownership and possession of the property of the Corporate Debtor cannot behanded over by the Applicant to the Respondent during CIRP of the Corporate Debtor on account of the ...

Delhi High Court held that facts narrated in notice u/s. 148A (b) couldn’t lead to conclusion that income has escaped assessment. Accordingly, reassessment proceedings initiated is liable to be set ...

Calcutta High Court held that liberty is granted to the petitioner to respond to notice issued under section 148 of the Income Tax Act as the respondents are on the verge of bringing the assessment ...

Madras High Court held that the existence of an alternative remedy precludes the petitioner from approaching this Court through a writ petition unless there is an exceptional circumstance. Accordingly ...

Under this notification, the import policy for these synthetic knitted fabrics is classified as “Restricted.” However, a provision allows for “Free” import if the Cost, Insurance, and Freight (CIF) ...

An order u/s 263 was passed by CIT on grounds that exemption u/s 54F was not admissible as assessee owned more than one residential property as on the date of transfer & in the said order it was also ...

It was submitted that the reasons recorded for reopening were mechanical and identical across years, sometimes even referring to incorrect assessment years. On appeal. It was held that CIT (A) passed ...

ITAT Ahmedabad held that addition under section 68 of the Income Tax Act unsustainable since revenue/ department failed to establish that LTCG earned is non-genuine. Accordingly, appeal of revenue ...