IIM Sirmaur secures tax exemption registration after ITAT Chandigarh rules against denial based on a technical error in application, citing judicial ...

Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code reporting in Table 12 of GSTR-1, ...

ITAT Surat rules Section 54F exemption is permissible on a residential property purchase through a possession-based agreement, even without a registered sale ...

Delhi ITAT grants BMW India a stay on tax recovery for AY 2016-17 after the company deposited 20% of the outstanding demand, noting past rulings on AMP ...

Tribunal directs full TDS credit for K. Venkatesan (HUF) on Rs. 10.5 Cr agricultural land sale. Overturns CPC/CIT(A) denial, citing Section 194IA and Rule 37BA ...

Understand the GST implications of Joint Development Agreements (JDAs) in real estate, covering taxability of development ...

This comprehensive analysis examines five most critical errors that plague GST filings, explores their underlying causes, and provides practitioners with actionable strategies for prevention and ...

Understand the implications of belated income tax return filing, including loss of refund interest, late fees, interest on ...

Understand advance tax, its calculation methods, and due dates. Learn about changes affecting partners and exemptions for ...

Supreme Court ruled on how deductions under Section 80-IA and 80-HHC are to be calculated, clarifying impact of Section 80-IA(9) and rejecting a retrospective ...

CBIC clarifies DIN is unnecessary for GST communications with Reference Numbers (RFN). Circular modifies prior guidelines on document ...

Explore role of mens rea in GST evasion under Indian law. Learn about judicial interpretations, global comparisons, and challenges in enforcing tax ...