Insight Instruction No. 90 identifies high-risk non-filers through advanced data matching tools. Officers are guided to verify and initiate action based on risk indicators.
The issue involved granting recognition to an institution for research purposes. The authority approved eligibility, allowing tax deductions for scientific research activities.
The case addresses failure to place a mandatory replacement agenda despite requisite voting share. The ruling emphasizes that statutory obligations under CIRP regulations are non-discretionary and must be strictly followed.
The government has appointed 22 Judicial Members as Vice Presidents of GSTAT benches. The move aims to improve efficiency and strengthen GST dispute resolution.
The issue involved whether clients could simultaneously receive advisory and distribution services. SEBI clarified that strict segregation is mandatory, ensuring no overlap to prevent conflicts of interest.
The circular settles confusion between CPC Bengaluru and Commissioners on delay condonation powers. It confirms Commissioners as the competent authority under section 12A.
The issue involved failure to file annual returns within the prescribed time. The authority imposed penalties and emphasized strict compliance with statutory filing obligations.
High-risk cases involving benami transactions, foreign assets, and TDS defaults have been identified for verification and investigation under various tax laws.
The department has identified high-risk cases across multiple assessment years and enabled reassessment action through the Insight portal.
The department has identified high-risk cases through its Insight Portal for AYs 2022-25. It directs officers to initiate reassessment proceedings based on risk analysis, emphasizing data-driven scrutiny.
