No tax is required to be deducted at source under Sec. 195, if the amount paid by resident Indian end-users to non-resident, ...

Tax Deduction at Source on Payments to Partners. I. Executive Summary. Section 194T of the Income Tax Act, 1961, effective fr ...

The impact of climate change risks is not limited to the financial system alone but extends to the real economy. Be it the ...

Conclusion: The gold importers were required to file review application against the DGFT’s order reducing the rate of Bullion Tariff Rate Quota (TRQ) allocation as no opportunity of hearing was ...

Abstract- The jurisdictional lines between the NCLT and High Courts under the Mines and Minerals (Development and Regulation) Act (MMDR Act), 1957, and the Insolvency and Bankruptcy Code (IBC), 2016 ...

Any person who applies for registration under GST will have to undergo the process of Aadhar Authentication, mandatorily in terms of Section 25 CGST Act 2017 read with Rule 8 of CGST Rules 2017.

CESTAT Chandigarh Rules in Favour of the Assessee: Supreme Court’s Clarification on an Interpretational Issue does not Warrant Automatic Invocation of Extended Period of Limitation – By Vardaan ...

Recovery of credit taken based on documents issued by the ‘input service distributor (ISD)’ by subjecting it to scrutiny for eligibility thereof at recipient unit; Section 2 (61) of CGST defines ...

In conclusion, the tribunal ruled in favor of India Thermit Corporation Ltd, reaffirming that scrutiny assessment proceedings under Section 143 (2) preclude further processing under Section 143 (1) (a ...

Gujarat High Court addressed a petition challenging the cancellation of GST registration by the Assessing Officer and its subsequent upholding by the Appellate Authority. The petitioners contended ...

In the case of Prem Kumar Pugalia vs Commissioner of CGST, the petitioner challenged the rejection of his voluntary GST cancellation application. The petitioner had filed for cancellation on January ...

Addition made under Section 68 for unexplained cash credit was not valid as assessee had provided sufficient evidence to prove the genuineness of unsecured loans received from various lenders and ...