The appellate authority held that RTI applies only to existing records. Authorities cannot be compelled to generate Action Taken Reports, analyses, or explanations not maintained in official records.
GSTAT issued instructions mandating submission of SCN, OIO, OIA, and appeal grounds in APL-05. It held that incomplete documentation may lead to defects unless properly justified. The ruling ensures standardized and error-free appeal filings.
The ROC penalized a company and its directors for failing to file the annual return for FY 2020–21. Continued non-compliance with Section 92 triggered penalties under the Companies Act.
The adjudicating authority found that the company increased paid-up share capital but failed to timely file PAS-3. Penalties were imposed under the Companies Act for violating statutory filing requirements.
Kerala notifies a final deadline for filing appeals against earlier GST orders. The move ensures taxpayers get time to file pending appeals while clearing backlog efficiently.
Market fluctuations often create uncertainty for investors. Using a mutual fund calculator provides perspective by focusing on long-term projections instead of short-term market noise.
A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appeal. It argues that the requirement could risk loss of statutory appeal rights within the limited filing period.
Rule 271 of the Draft Income-tax Rules 2026 prescribes taxable percentages for income from rubber, coffee, and tea. Only a specified portion is treated as taxable business income.
Rules 269–270 of the Draft Income-tax Rules 2026 clarify how interest under Section 533(2)(u) is calculated and how income partly from agriculture and partly from business is determined.
Rules 266–268 of the Draft Income-tax Rules 2026 define procedures for inquiries, replacement of Inquiry Officers, and grant civil court powers to authorities during disciplinary proceedings.
