Authority for Advance Ruling (AAR) (GST) in Tamil Nadu has rejected an application filed by M/s. Rare SS Properties India ...

Introduction The intricate framework of Goods and Services Tax (GST) in India, while revolutionary in its approach to ...

Limited liability is one of the most appealing advantages of a private limited company. Limited liability means shareholders ...

Once Bail Is Granted, It Cannot Be Cancelled In A Mechanical Manner Unless Supervening Circumstances Justify Such Action: SC ...

1. (1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2025. (2) They shall come into force with ...

The Rajasthan High Court recently intervened in a dispute between Molana Construction Company and the Central Goods and Service Tax Department, quashing an order that dismissed the company’s appeal as ...

State of Bihar & Ors. (CWJC No. 17860 of 2024), the taxpayer, a works contractor for the Government of Bihar, had filed his GSTR-3B return for March 2020 belatedly. The tax officer has confirmed the ...

Madras High Court directs to revoke order cancelling GST registration since non-filing of GST returns within due date was due to Covid-19 pandemic. Hence, since reason provided for non-compliance is ...

Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has partially allowed an appeal filed by Chhail Singh against an order by the Commissioner ...

In a significant procedural ruling, the Madras High Court has set aside an order issued by the Income Tax Department that sought to transfer a taxpayer’s assessment from Chennai to Kolkata. The Court ...

The ITAT highlighted that the CIT (Exemption) had selectively interpreted the Supreme Court’s judgment, focusing only on the part that indicated Section 13 (1) (b) applies to trusts with mixed objects ...

While the AO accepted the returned income, the income declared during the survey proceedings was subjected to tax at the rate prescribed under Section 115BBE of the Act, which deals with tax on ...