Month: February 2026
2,248 articlesIncome Tax
Income Tax
Draft Income Tax Rule 73 – Relief under section 157(1) when salary is paid in arrears or in advance, gratuity, etc
Income Tax
Income Tax
Draft Income Tax Rules 67 to 72 – Forms, Reports & Certificates Under Sections 144, 146, 147(4)(a), 151(5), 151(6), 152(5) & 152(6) of the Act
Income Tax
Income Tax
TDS System: An Effective Tax Mechanism or an Unfair Cash Flow Burden on Taxpayers?
Goods and Services Tax
Goods and Services Tax
Section 60 CGST: How Provisional Assessment Works Under GST
Income Tax
Income Tax
Sections 147 & 148 of Income-Tax Act: Reassessment From ‘Reason to Believe’ to ‘Information’
Finance
Finance
GIFT IFSC Strengthens Global Capital Gateway Through Strategic Exchange MoUs
Goods and Services Tax
Goods and Services Tax
Chhattisgarh High Court Refuses Writ Due to Availability of Alternative GST Remedies
Goods and Services Tax
Goods and Services Tax
Non-Alcoholic Beverages Taxed at 40% GST as Classified Under Schedule III: AAR West Bengal
Goods and Services Tax
Goods and Services Tax
GST Exemption Denied as FCI Not Covered Under Eligible Recipients in Notification 12/2017
Goods and Services Tax
Goods and Services Tax
No GST on Conservancy Services Provided to Municipality as Activity Falls Under Twelfth Schedule
Goods and Services Tax
Goods and Services Tax
Hookah Not ‘Article for Human Consumption’: AAR Denies 5% GST as Restaurant Service
Goods and Services Tax
Goods and Services Tax
GST AAR Disposes Application as Withdrawn After Business Model Found Unviable
Goods and Services Tax
Goods and Services Tax
No Penalty as Full ITC Benefit Passed to Buyers, GSTAT Accepts DGAP Report
Goods and Services Tax
Goods and Services Tax
