1. As per the notification, Unregistered Persons (URPs) can enrol in the E-Way Bill system using Form ENR-03. The enrolment ...

Hari Agarwal, FCA is a highly respected Chartered Accountant with over 35 years of professional experience. His expertise in ...

In brief, the Bench while citing the relevant case law states in para 17 that, “Moreover, in Deelip Singh v. State of Bihar, (2005) 1 SCC 88 the Court acquitted and set aside the conviction of the ...

The Income Tax Appellate Tribunal (ITAT) Chennai has directed the Assessing Officer (AO) to re-examine a capital gains case involving ₹1.8 ...

CIT Vs Jindal Tractebel Power Co. Ltd., the Karnataka High Court deliberated on the imposition of a penalty under Section 271C of the Income Tax Act, 1961, for failure to deduct tax at source (TDS).

In Binita Readymade Traders vs. CT and GST Officer, the Orissa High Court addressed the cancellation of the peti ...

Additional Commissioner of Goods and Service Tax, the Orissa High Court addressed the cancellation of the petitioner’s GST registration under the Odisha Goods and Services Tax Act, 2017. The ...

In the case of a business or profession newly set up, or a source of income newly coming into existence in any financial year, the tax year shall be the period beginning with— (a) the date of setting ...

The Karnataka High Court ruled in favor of Dr. Sujatha Ramesh, allowing her to claim a capital gains tax exemption under Section 54EC of the Income Tax Act, 1961, despite a six-month delay in ...

The Appellate Tribunal under the SAFEMA at Delhi overturned an order attaching a commercial property under the Prohibition of Benami Property Transactions Act (PBPTA). The case involved Shri ...

Supreme Court dismissed the Income Tax Department’s miscellaneous application in the case of CIT (Exemption) vs. Subros Educational Society. The case originally stemmed from a civil appeal linked to a ...

The ITAT ruling highlights the importance of proper income assessment and ensures that CPC errors do not lead to unjust taxation. With this decision, the assessee’s appeal was partly allowed, ...