Goods and Services Tax : GST limitation periods for issuing notices or completing assessments are mandatory. COVID extensions were for litigants, not tax a...
Corporate Law : This research paper delves into the employment law challenges associated with remote work arrangements in India, exploring the leg...
Income Tax : Explore key court rulings on reassessment under Section 148 post-2021 amendments, covering procedural changes, taxpayer rights, an...
Finance : Explore the complexities of India's central-state taxation conflicts, fiscal policies, and solutions to improve tax allocation and...
Income Tax : The Supreme Court upholds TOLA, validating extended income tax reassessment timelines despite previous High Court rulings on Secti...
Income Tax : Explore Income Tax Day 2024s history, significance, and key updates from Budget 2024-25, including enhanced deductions and revised...
CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...
Finance : Interim Budget Session 2024 sees high productivity with 12 Bills passed, Lok Sabha and Rajya Sabha exceeding performance targets....
Corporate Law : Stay vigilant against COVID-19 surge! Centre issues advisory to states, emphasizing vigilance, district-wise monitoring, and incre...
CA, CS, CMA : Join free BoS Live Learning Classes by ICAI for CA Final & Intermediate courses appearing in May 2024 exams. Get expert guidance a...
Income Tax : The Jodhpur ITAT condoned a 30-day delay in filing an income tax appeal after holding that the delay fell within the Supreme Court...
Goods and Services Tax : Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takea...
Goods and Services Tax : The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COV...
Income Tax : ITAT Hyderabad held that the Supreme Court’s COVID-19 limitation extensions apply only to judicial and quasi-judicial proceeding...
Company Law : The Appellate Tribunal upheld dismissal of a CIRP application after finding that the creditor’s own pleadings fixed the default ...
Income Tax : For claiming exemption Section 54 to 54 GB of the Act, for which last date falls between 01st April. 2021 to 28th February, 2022 m...
Company Law : After the Covid-19 pandemic no Company Secretary from far of places shown interest to come and join in a hospital business as the ...
Income Tax : CBDT specifies conditions for exemption to money received from employer or other person in Covid cases by family of deceased ide N...
Income Tax : Clause (XII) of the first proviso of clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 provides that any sum...
Income Tax : CBDT specifies Document to be submitted by employee to claim exemption on sum received for COVID-19 treatment vide Notification No...
ITAT Agra condones significant appeal delays for Oxford Shiksha Samit, citing Supreme Court directives on COVID-19 period and the principle of natural justice.
SC issues notice in SLP challenging Bombay HC’s rejection of COVID-19 limitation benefit in IT appeal under Section 254(2) of the Income Tax Act.
Bangalore ITAT condones 66-day delay in appeal filing for Smt. Shobha, citing COVID-19 lockdown and CA’s pre-occupation, emphasizing sufficient cause for the delay.
This research paper delves into the employment law challenges associated with remote work arrangements in India, exploring the legal framework, regulatory considerations, and the impact on various aspects of the employer-employee relationship.
ITAT Pune sends fruit seller’s appeal against Rs. 78 lakh addition back to CIT(A), condoning 13-month delay due to COVID-19 illness based on Supreme Court principles.
ITAT condones assessee’s 87-day delay in filing appeal with CIT(A), citing COVID-19 pandemic. Case sent back to CIT(A) for decision on assessment merits.
Patna High Court upholds Section 148 notice to Abha Saraf, ruling it was issued within extended limitation due to Supreme Court’s COVID-related order.
Bombay High Court condones delay in filing Form 10B by Warkari Shikshan Sanstha for AY 2019-2020, 2021-2022, and 2022-2023 due to COVID-19 hardships.
ITAT Pune cancels penalty imposed on Balbir Kaur Birdie for non-compliance with tax notices, citing reasonable cause due to COVID-19 and technical issues.
ITAT Rajkot allows a 107-day delay in filing an appeal due to the assessee’s health issues and Covid-19, remanding the case to the AO for fresh adjudication.
