ITAT Mumbai allows Bhaskar Shah’s appeal on claiming Section 54F deduction for a triplex flat treated as a single residential unit. Key details of the ruling inside.
Bombay HC clarifies that rebate under Section 87A can be adjudicated during assessment, not restricted at the threshold based on Section 115BAC tax calculation.
Explore FAQs on the waiver of late fees for GSTR-9 and GSTR-9C filings. Learn about deadlines, penalty waivers, and compliance for FY 2017-18 to 2022-23.
Explore GST changes in the hotel and restaurant sector from April 2025. New rates, forms, and options for ITC aim to simplify taxation and enhance transparency.
CBIC alerts taxpayers to fake GST summons. Verify communications using the CBIC-DIN tool online. Report suspicious activity to DGGI or CGST offices immediately.
GSTN advises taxpayers to enable alternate mechanisms for e-Invoice and e-Waybill systems using multiple portals and APIs to ensure business continuity.
Summary: An Income Tax Clearance Certificate (ITCC) is required under Section 230 of the Income Tax Act, 1961, for non-residents earning income in India before leaving the country. This certificate ensures that the individual has cleared all tax dues on their income earned during their stay. Non-residents visiting India for employment, business, or professional purposes […]
The Gurugram CJM Court deemed the arrest of Yogesh Gupta by a GST officer illegal, citing non-compliance with procedural laws under the CrPC and BNSS Act.
The Sections by which the assessees are suffering too much due to high pitched assessments passed by NFAC are from 68 to 69D and 115 BBE. Many orders are struck down by the High Courts through writs and majority of the orders are appealed against and are cancelled by the Commissioner of Income Tax (Appeals)/Income Tax Appellate Tribunal. The brief contents of the relevant sections are given below:
Learn about interest applicability on delayed GST payments, including tax paid via E-cash or E-credit ledger balances, and its implications under GST law provisions.
