Kerala High Court held that penalty under section 117 of the Customs Act cannot be sustained since no reasons are assigned for imposition of the same. Further, since main allegation against employee ...

ITAT Kolkata held that re-assessment proceedings initiated under section 148 of the Income Tax Act without any tangible material and without independent application of mind is not sustainable in law.

India’s Goods and Services Tax (GST) system is constantly improving, with a strong focus on increasing transparency, and making tax compliance easier for taxpayers. One of the latest updates is the ...

It was assessed to entry tax under the UP Entry Tax Act, 2000. An appeal against the assessment orders did not meet with success. It was contended that said 2000 Act was held to be ultra vires by the ...

The Uttarakhand High Court has set aside a tax demand order issued by the Assistant Commissioner against Sai Vishwas Polymers ...

Section 6 of the CGST Act, dealing with the cross-empowerment of central and state tax authorities, has been the subject of ...

The financial statements have been prepared in accordance with the Guidance Note issued by the Institute of Chartered ...

Despite the clear legislative intent behind Section 87A, taxpayers have been receiving intimations under Section 143 (1) of ...

The CBDT has notified ITR-Form 3 for AY 2025-26 through Notification No. 41/2025 dated 30.04.2025, introducing significant ...

At first glance, the section may not appear to involve any technical complexities; however, upon actual application, several ...

Telangana High Court held that demand for life tax on used motor vehicle imposed under Telangana State Motor Vehicle Taxation Act, 1963 is valid even when tax was paid on the subject vehicle in ...

ITAT Surat imposed cost of Rs. 10,000 on the applicant for non-furnishing of requisite details post application for registration filed in Form No.10AB. Accordingly, matter remanded back to the file of ...