Kerala High Court held that show cause notice u/s. 148A in the name of deceased person untenable. Accordingly, writ petition ...

ITAT Vishakhapatnam held that non-payment of tax under the Income Declaration Scheme, 2016 against the income declared cannot change the character of the income declared under IDS, 2016.

Securities and Exchange Board of India (SEBI) released a circular on October 22, 2024, detailing new regulations concerning associations among persons regulated by the Board, including stock exchanges ...

GSTN has introduced an update to facilitate the registration compliance for buyers of metal scrap through form GST REG-07.

Designated Depository Participants (“DDPs”) and Custodians 3. The Depositories 1. Vide Circular dated June 27, 2024, SEBI ...

ITAT Surat held that when any expense is not claimed, no disallowance is permissible. Accordingly, disallowance u/s. 43B on account of unpaid service tax not warranted as the same is not claimed as ...

ITAT Delhi held that reasons recorded for exercising the jurisdiction is plagued with several defects of critical nature. Thus, due to lack of jurisdiction u/s. 147 of the Income Tax Act reassessment ...

Delhi High Court held that petitioner is duly entitled for the grant of duty drawback since the export proceeds have been realised within the stipulated period as prescribed in FEMA. Thus, held that ...

Conclusion- The Board has issued Circular No.183/15/2022-GST, wherein the Board in Para 3 (d) and 4 has directed the field officers to allow the benefit of ITC, even if the suppliers have declared ...

Sub: Inclusion of Mutual Fund units in the SEBI (Prohibition of Insider Trading) Regulations, 2015 ...

3.1. The draft circular on “Recognition as Specified Digital Platform” is placed at Annexure A. Comments are invited on the ...

GSTN has implemented a validation process for cases where a taxpayer attempts a non-core amendment to update bank account ...