The Uttarakhand High Court has set aside a tax demand order issued by the Assistant Commissioner against Sai Vishwas Polymers ...

Despite the clear legislative intent behind Section 87A, taxpayers have been receiving intimations under Section 143 (1) of ...

The CBDT has notified ITR-Form 3 for AY 2025-26 through Notification No. 41/2025 dated 30.04.2025, introducing significant ...

Section 6 of the CGST Act, dealing with the cross-empowerment of central and state tax authorities, has been the subject of ...

Applicability of filing the return with Ministry of Corporate Affairs (“MCA”) Pursuant to order dated January 22, 2019 issued under section 405 of the Companies Act, 2013, all companies who get ...

The notification specifically states that in Appendix-II of the existing rules, FORM ITR-5 will be replaced with a new form. This change is made in exercise of the powers conferred by section 139 read ...

The case originated when Sapphire Foods received a show cause notice from the Commercial Tax Officer, Ward 8, Chandigarh, under Section 21 of the UTGST Act, 2017, concerning alleged non-payment of GST ...

The case involved Ramesh Agency challenging an assessment order dated December 20, 2023. According to the petitioner, a show cause notice (SCN) in form DRC-01 was issued on September 28, 2023, which ...

Vivekananda Mission Asram, a society registered as a charitable institution under Section 12A since 1976 and previously approved under Section 80G since 1977, was required to re-apply for 80G ...

When an entity’s classification changes (e.g., moving from Level III to Level II), the new level’s requirements apply from the beginning of the accounting period. However, financial figures for the ...

The e-way bill (EWB) mechanism is a pivotal element in the GST regime, designed to track the movement of goods and curb tax evasion. While it has simplified ...

Per contra, Dept relied on the decision of Goetze (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC) and stated that no new claim cannot be entertained by AO without a revised return.