Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of ...

The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC for delay in filing GSTR-3B returns since the delay was on account of ...

SEBI's evolving ESG framework mandates reporting for top companies, including value chain disclosures and green credits, to enhance transparency and sustainable ...

A comprehensive overview of India's National Pension System (NPS), covering eligibility, account types, investment choices, tax benefits, and exit rules for ...

Understand PGBP taxation in India: scope, deductions, presumptive schemes, and judicial interpretations under the Income-tax Act, 1961. Essential for entrepreneurs and ...

SEBI has amended IPO and MII regulations, easing norms for large companies, strengthening governance, and tightening rules for SMEs to improve market efficiency and ...

CESTAT Hyderabad held that exemption notification no. 57/2000 issued u/s. 25 of the Customs Act, 1962 prevails over CBEC circular and hence since exemption notification does not stipulate that only ...

ITAT Delhi held that applicability of section 115BBE of the Income Tax Act without initially fixing the addition under any of the charging provisions i.e. section 68, 69, 69A, 69B, 69C and 69D of the ...

ITAT Delhi rules that a single omnibus approval under Section 153D is invalid. Assessments and penalty quashed as approvals ...

ITAT Hyderabad held that once the resolution plan is approved by the NCLT and the Company has been sold on going concern basis, whatever claims made before the Liquidator is final and all past or ...

The ITAT in Surya Kant Gupta vs. ITO deleted an income addition, ruling that cash withdrawals can explain deposits and the 60% tax rate doesn't apply ...

Delhi High Court rules that the EOW is the correct agency to investigate GSTIN misuse and impersonation, not merely forward complaints to GST ...