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...
Goods and Services Tax : Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of ...
Income Tax : The Court held that the delay in e-verification of Form 10B during the pandemic was supported by bona fide reasons. It ruled that ...
Corporate Law : The Bombay High Court held that limitation under Section 35 of the Goa VAT Act must be computed after excluding the COVID period w...
Income Tax : The ITAT Jodhpur deleted the disallowance relating to delayed PF and ESI deposits, holding that the impact of the COVID-19 pandemi...
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...
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...
Read the detailed analysis of Birla Cement Works STFF Provident Fund’s appeal against the late fee imposed under section 234E of the Income Tax Act. ITAT Jodhpur’s order considered technical errors and the impact of COVID-19.
Seramudali Kabeer Hamidali’s delay in filing ITR due to CA’s illness and demise is condoned by Madras HC, setting aside rejection order. Detailed analysis of the judgment.
Explore the evolution of corporate insolvency laws pre and post the pandemic. Learn about the challenges faced, judicial interpretations, and the special framework for MSMEs.
Kerala High Court ruling deems notice demanding late fees on GSTR-9C filed pre-GST Amnesty Scheme unjust. Full text analysis provided.
Kerala High Court dismissed appeal challenging tax assessment on compounded basis for over-the-counter liquor sales during Covid-19, citing concession given to bar attached hotel owners.
Read about Madras High Court’s decision allowing submission of fresh representation for delayed GST payment due to COVID-19 impact in S.R.Selvaraj & Sons vs. Office of Assistant Commissioner case.
Read the full text of Madras High Court’s judgment on condoning the delay in income tax return filing by Kalvadangam Primary Agricultural Co-operative Credit Society Limited.
In a case concerning Thenkumarai Primary Agricultural Cooperative Credit Society, Madras High Court’s liberal interpretation of Section 119(2)(b) of Income Tax Act allows condonation of delay in filing return of income, considering genuine hardship faced by petitioner.
Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of the Income Tax Act. Read how Karnataka State Chartered Accountants Association (KSCAA) seeks solutions.
Indore ITAT dismisses Abhishek Singh’s appeal against PCIT for filing belatedly, citing insufficient cause for the 6-year delay.
