Explore the nuances of Section 54 of the Income Tax Act, 1961, including amendments from the Finance Act, 2019. Learn how the provision allows claiming deductions for investing in residential houses, with insights into recent rulings clarifying the eligibility criteria.
Understand the intricacies of GST Returns under the CGST Act 2017, covering monthly, quarterly, and annual returns. Explore the sections, compliance requirements, and detailed insights into various GST return forms. Get clarity on GST Practitioner enrollment, eligibility, and functions. Stay informed about the QRMP Scheme and important deadlines for filing different GST returns.
Explore the impact of the Supreme Court’s judgment dated 04.11.2022 on higher pension under EPS-95, with detailed illustrations of estimated revised pension and differential amount payable. Understand the background, key provisions, and implications of the decision for employees eligible for pension under the Employees’ Pension Scheme-1995 (EPS-1995) of the Employees’ Provident Fund Organization (EPFO).
The Assessment Orders under the MVAT Act, 2002 passed for periods 2006-07 and 2007-08 are antedated. The assessment orders are passed after the period of limitation. Hence, it is non-est and therefore, are hereby quashed.
