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Tax Guru
11 小时
Attachment of Cash Credit or Overdraft untenable as bank doesn’t become a debtor ...
Himachal Pradesh High Court held that attachment of account like Cash Credit or Overdraft by exercising powers conferred ...
Tax Guru
11 小时
Nature and source of cash deposits in bank not substantiated hence addition confirmed ...
Chhattisgarh High Court held that addition u/s. 68 r.w.s. 69A of the Income Tax Act towards unexplained income sustained ...
Tax Guru
11 小时
CBDT Extends Deadline for Trusts to Submit Audit Reports in Form 10B/10BB
Sub:- Order under section 119 of the Income-tax Act, 1961— reg.
Tax Guru
22 小时
Writ petition is maintainable if SCN is issued without jurisdiction: Allahabad HC
Commissioner, the Allahabad High Court examined the legality of a Show Cause Notice issued to the petitioner under Section 74 ...
Tax Guru
19 小时
GST: Changes to reverse charge mechanism (RCM) for metal scrap
The notification introduces changes to the reverse charge mechanism (RCM) for metal scrap transactions. Specifically, under ...
Tax Guru
20 小时
Fortified Rice Kernels: 18% GST Under CTH 19049000 – AAAR Chhattisgarh
Further, the AAR Chhattisgarh vide Order dated February 20, 2023 (“the Impugned Order”) ruled that the Fortified Rice Kernels ...
Tax Guru
19 小时
FTC granted as Form 67 filed within extended date of filing return of income: ITAT Chandigarh
ITAT Chandigarh held that since Form 67 has actually been filed within extended date of filing the return of income hence ...
Tax Guru
20 小时
Appeal Non-Maintainable – Lower Tax Effect – Circular 9/2024: Rajasthan HC
The court held that Circular 9 of 2024, which increased the monetary thresholds for appeals, made the appeal non-maintainable ...
Tax Guru
22 小时
Notification No. 65/2024-Customs (N.T.) on Customs Adjudication Appointments
On October 7, 2024, the Ministry of Finance, through Notification No. 65/2024-Customs (N.T.), ap-pointed specific officers to ...
Tax Guru
20 小时
Single SCN under GST Not Valid for Multiple Periods: Madras HC
Relied on, Titan Company Ltd., v. the Joint Commissioner of GST & Central Excise, Salem [2024- VIL-19-MAD] wherein the Madras ...
Tax Guru
20 小时
Penalty Order for Goods Detention After 7 Days of Notice is Invalid: Patna HC
Penalty order passed on detention of goods and vehicle after 7 days from service of notice is not sustainable: Patna HC ...
Tax Guru
22 小时
SEBI Circular: Specific due diligence of investors & investments of AIFs
On October 8, 2024, the Securities and Exchange Board of India (SEBI) issued a circular regarding specific due diligence ...
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