(10) If any person fails to make a declaration as required under sub-section (1), he shall be liable to a penalty offifry ...

Thereafter, Inquiry report under Section 208 of the Companies Act, 2013 was submitted to the Directorate on 04.08.2022.

In its Pre-Budget Memorandum 2025, ICAI advocates for tax reforms that foster economic growth and support sustainability. Suggestions include providing tax benefits for climate change mitigation ...

Delhi High Court held that placing of the matter on the call book and taking it up after several years would not be ...

♦ The procedure that must be followed when moving a registered office from one state to another: > Call a Board of Directors Meeting [According to section 173 and SS-1] > Obtain the consent of ...

Kerala High Court held that services of looking after socio-economic and welfare matters of ex-serviceman by the charitable society is leviable to service tax. Accordingly, appeal dismissed the ...

ITAT Bangalore held that non-granting of accumulation of income under section 11 (2) due to delay in filing Form 10 not justified since delay was condoned by appropriate authority. Accordingly, appeal ...

Writ petition was filed due to reason that ongoing audit was transferred to Anti-evasion wing of CGST Commissionerate and a ...

A functionality for filing such applications has been introduced on the GST Portal. Taxpayers can log in and navigate to ...

Lastly, Section 169 (3) of the CGST Act states that when such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received ...

In the matter abovementioned ITAT deleted addition made on account of undisclosed cash deposits during demonetization period after observing that assessee has substantiate means of income for ...

In the matter abovementioned ITAT deleted addition made u/s 69A as undisclosed income in form of cash deposited during demonetization by observing that assessee has supplied plausible explanation in ...