Tamil Nadu Authority for Advance Rulings (AAR) examined whether the transportation services provided by the applicant, Tvl.

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

Gujarat High Court held that voluntary addition offered during hearing of the application u/s. 245D (4) cannot be equated with revision of application of disclosure made u/s. 245C (1) and hence no ...

The court referred to multiple precedents that reinforced the necessity of these procedural elements. In V. Bhanoji Row Vs.

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

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

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 ...

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 ...

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.

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 ...

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 ...