Interest on Non-Deduction/Deducted but Not Paid: Interest at 1% per month (or part thereof) on the amount of tax not deducted, and at 1.5% per month (or part thereof) on the amount of tax deducted but ...

ITAT Nagpur held that rejecting application for registration u/s. 10 (23C) of the Income Tax Act for the acts which have not ...

Interval between date of cash withdrawal & deposit in bank does not warrant addition: ITAT Cochin ...

Gujarat High Court held that passing of order u/s. 148A (d) of the Income Tax Act without considering reply filed by the petitioner by not granting adjournment time as prescribed u/s. 148A (b). Thus, ...

CESTAT Chennai held that refund of excess duty paid is allowable since delay in filing of bill of entry was on account of system error. Thus, appeal of revenue dismissed and refund granted by lower ...

To be eligible for the January 2026 Chartered Accountants Final Examinations, candidates must meet specific requirements regarding articleship training, the Advanced Integrated Course on Information ...

ITAT Raipur held that there were justifiable reasons for the assessee firm of having remained unaware about the on-going ...

The implementation of GST in India has significantly impacted branch transfers within the textile industry, where the ...

By the way, we need to note that this leading case originated from the arrest of Ashish Kakkar in December 2024 in connection with a First Information Report (FIR) that had been registered under ...

Disciplinary Committee (DC) suspended Insolvency Professional Anil Mehta for three months due to misconduct during the liquidation of Pratibha Industries Limited. The investigation revealed that Mehta ...

GST on restaurant services, other than those located at specified premises, is leviable at 5% without input tax credit whether provided through Electronic Commerce Operators (ECOs) like Zomato, Swingy ...

The Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, has introduced electronic processing of Bill of Entry/ Shipping Bill pertaining to gems and ...