Gujarat High Court allows GST refund on ocean freight paid under RCM after the relevant notification was struck down, rejecting time-barred claims.
It is important to note here that CIT(A) had dismissed the appeal of the assessee in limine without adjudicating on merits. The CIT(A) held that there is a delay of 640 days in filing the appeal before him and there is no reasonable cause for condoning the same.
Kerala High Court held that lessee is liable to deduct TDS u/s. 194-I of the Income Tax Act, however, there is a dispute for ownership of the property. Then, in such case lessee is directed to deduct TDS and deposit under his TAN as unclaimed challan.
Held that in the instant case the time limit for passing order u/s 201(1) of the Act pertaining to financial year 2010-11 where a statement u/s 200 of the Act has been filed was two years from the end of the financial year in which such statement was filed.
Foreign representations like UN agencies, consulates, and diplomatic missions are exempt from Section 194N of Income Tax Act under Notification No. 123/2024.
SEBI amends regulations to replace notarized document attestation with self-attestation across various forms and filings, effective immediately.
Notably, the original authority recorded that it is evident that the details provided at the time of migration from the registration under the VAT to GST were false and the registration of the petitioner is therefore liable to be cancelled.
Allahabad High Court grants bail in a dowry death case, emphasizing the importance of cogent evidence and adherence to the principle of “bail is the rule, jail is an exception.”
The assessment order u/s. 143(3) of the Act was passed on 03-07-2015 determining total income of Rs. 11,70,590/-. Thereafter, reassessment proceedings initiated and order u/s. 147 r.w.s. 144B was passed on 28-032022 by accepting the returned income.
SEBI amends the Depositories and Participants Regulations, introducing nomination options for beneficial owners in case of death or incapacitation.
