ITAT Ahmedabad held that matter regarding rejection of registration under section 12A of the Income Tax Act remitted back to file of CIT (E) with direction to explain the fulfillment of conditions as ...

Delhi High Court held that extended period of ten years for reassessment cannot be sustained since revenue failed to establish that expenses had resulted in the acquisition of any asset and hence ...

Estimation of profit by AO and reduction in appeal does not result in substantial question of law: Bombay HC. The court ...

Under India’s GST framework, the taxation of used vehicle sales varies based on the registration status of the seller and buyer and whether the seller is in the business of resale. Registered sellers ...

Cryptic SCN and order for cancellation of registration affects taxpayer’s right to file effective reply and are liable to be ...

Amend Section 49 (5) to either allow proportionate utilization of CGST/SGST for IGST or mutual utilization of CGST-SGST.

Upon receiving TRN, the applicant shall begin the process of GST registration. In the Temporary Reference Number (TRN) field ...

Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before ...

1.Summon was issued to the father of petitioner regarding non-payment of GST. Upon receipt of summon, the petitioner ...

The Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2011, outlined specific due diligence requirements that intermediaries must adhere to in India. These rules ...

In a major crackdown on Goods and Service Tax (GST) fraud, the CGST Delhi South Commissionerate has uncovered a fraud on a large-scale involving fraudulent Input Tax Credit (ITC) claims amounting to ...

Consultation Paper on Draft Revamped Regulatory Framework for Global Access in the IFSC 1. The objective of this paper is to seek comments and suggestions from the public and stakeholders on the ...