As the benefit arising from the ESOP is taxable under the head salaries, the person responsible for paying salaries to the employees is liable to withhold tax at the time of payment of such salary ...

Advance Ruling No. KAR ADRG 41/2024, 13/11/2024, the Karnataka AAR ruled that an aggregator providing diagnostic and wellness services via a digital platform is taxable at 18% GST. The company, acting ...

ITAT Bangalore condoned delay of around 6 years in filing of an appeal since the delay was not deliberate and held that bonafide belief of an assessee is sufficient cause for not filing the appeal ...

CBIC extends the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur vide Notification No. 29/2024– ...

M/s H K Enterprise (“the Petitioner”) filed a GST refund claim for the period of June 2018 on March 29, 2023 for the IGST ...

CBIC appoints common adjudicating authorities for Show cause notices issued by DGGI vide Notification No. 28/2024–Central Tax ...

ITAT Bangalore held that CIT (A) dismissed the condonation application without considering the reasons stated by the assessee. Accordingly, matter remitted back to CIT (A) for denovo consideration of ...

Kerala High Court held that lessee is liable to deduct TDS u/s. 194-I of the Income Tax Act, however, there is a dispute for ownership of the property. Then, in such case lessee is directed to deduct ...

ITAT Delhi held that assessment order passed under section 201 (1) of the Income Tax Act beyond the prescribed time limit is liable to be set aside. Accordingly, appeal filed by the revenue dismissed.

Kerala High Court held that cancellation of GST registration due to submission of false details at the time of migration from VAT to GST is justifiable in law. Thus, order cancelling GST registration ...

ITAT Ahmedabad held that invocation of section 263 of the Income Tax Act not justifiable since PCIT expressed different view and the same amounts to second opinion. Thus, order passed u/s. 263 of the ...

At the very outset, this brief, brilliant, bold and balanced judgment authored by the Single Judge Bench of the Allahabad ...