These regulations maybe called the Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2023.
HC set aside cancellation order of GST Registration of assessee on the grounds that non-submission of reply to Show Cause Notice cannot be a ground for cancellation of GST Registration.
Calcutta High Court held that invocation of provisions of rule 8D(2)(ii) of the Income Tax Rules by AO without examining the accounts of the assessee and without examining the claim made by the assessee is unjustified.
As per requirements of AICTE and CBEC all institutions affiliated with them for providing education should not be for profit making. In order to meet the requirement as stated by above authorities, the educational institutions had to start their activities and operations under Charitable Trust / Registered Society.
Discover the benefits of MSME registration, including tax exemptions, collateral-free bank loans, protection against delayed payments, increased exportability, and tax-related benefits.
Learn about Section 8 companies under the Companies Act, 2013, their registration process, benefits, restrictions, and their role in promoting social welfare and development.
Whether the second Appellate Authority as well as the High Court were justified in allowing the Input Tax Credit (ITC) wherein invoices were produced and payments made online for purchases made from sellers who were not registered/failed to pay tax?
Gujarat High Court allows Apex Formulations Pvt Ltd’s petition challenging CGST appeal on refund denial. Remands to Appellate Authority for fresh consideration.
ITAT Delhi held that reassessment proceedings without issuance of notice under section 143(2) of the Income Tax Act is bad in law and liable to be quashed.
NSPIRA Management Services Private Limited Vs DCIT & ACIT (Telangana High Court) From a perusal of the impugned order dated 16.12.2022, it is seen that respondent No.1 had followed instructions of the Central Board of Direct Taxes (CBDT) dated 31.07.2017 to the effect that where outstanding demand is disputed before the appellate authority, the assessee […]
