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Access the geocoding functionality on the Common Portal to ensure accuracy and streamline the address verification process for your principal place of business in GSTN records. Discover how this feature converts addresses into geographic coordinates and enhances compliance requirements.
ITAT Mumbai held that addition towards unaccounted cash receipts on the basis of seized documents i.e. rough notes duly supported with corroborative evidence sustained.
ITAT Hyderabad held that waiver of the principal amount, which was taken for trading purpose, which is credited to the profit & loss account results in income in the hands of assessee and accordingly taxable.
ITAT Delhi held that denial of pre-operative expenses like brokerage and commission expenses, business promotion expenses, vehicle running expenses, etc. intricate to the nature of business activity is unsustainable.
ITAT Pune held that omission of claiming long term capital loss at the time of filing of original return was not bona fide. Accordingly, rejection of claim of the same in revised return unsustainable in the eyes of law.
Gujarat High Court held that the Company Secretary attached with the office of the Official Liquidator shall be henceforth entitled to be paid remuneration in terms of the Office Memorandum dated 30.11.2018.
Andhra Pradesh High Court held that order for continuing the suspension of Customs Broker Licence without affording adequate opportunity of being heard is against the principles of natural justice. Writ disposed off with direction to submit written explanation within specified time.
Understand the requirements of filing e-Form DPT-3, the due date for annual return filing, and the penal consequences of non-compliance. Get insights into the purpose of the form, its applicability, and the latest amendments.
Understand the relevance of statements recorded under Section 70 of the CGST Act in adjudication proceedings. Explore the provisions of the Act and the distinction between prosecution proceedings and adjudication proceedings.
CESTAT Mumbai held that appellant i.e. Konkan Railway Corporation Ltd. and Indian Railways are not separate entities and hence demand of service tax is unsustainable.
