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1. Advance ruling system for residents - it appropriate to recommend to the Central Government to consider the efficacy of the advance tax ruling system and make it more...

2. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

3. Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

4. Interest u/s 234B - Shortfall in payment of advance tax - TDS was not deducted on the income received by the payer - prior to the financial year 2012-13, the amount of...

5. Validity of order passed by the commissioner when the application for Advance Ruling is pending - A vibrant system of advance ruling can go a long way in reducing the...

6. Denial of Input tax credit - on the date of introduction of sub Rule (8) of Rule 21 of the Rules, the State did not possess any power, emanating from the Act - on the...

7. Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

8. Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

9. Rollback of an Advance Pricing Agreement - Income-tax (Third Amendment) Rules, 2015 - CBDT issues Notification

10. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

11. Waiver of interest under Section 234B and 234C - Non deduction of TDS by the payer - prior to the financial year 2012-13, the amount of income-tax which is deductible or...

12. Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of...

13. No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not...

14. Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -...

15. Manner of disposal of application for advance ruling under Income Tax Act, 1961 - If the Members of a Board for Advance Rulings have differing opinions on any point, it...