• Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a...

  Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a challenge to an order issued under the CGST Act, wherein the petitioner alleged fraudulent manipu... ...

• 2024 (4) TMI 841 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

  Exemption from GST - supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (AIIMS) - Governmental Authority or not - Seeking the rate of tax/ exemption on th... ...

• Complying with Advance Tax ‘e-campaign’

  Through e-campaign, persons/entities carrying out significant financial transactions are being alerted through email/SMS to urge them to compute and deposit their due advance tax on or before 15.03.20... ...

• Functionalities to file commonly used ITRs enabled by CBDT on 1st April, 2024

  - - - Dated:- 5-4-2024 - The Central Board of Direct Taxes (CBDT) has facilitated taxpayers to file their Income Tax Returns (ITRs) for the Assessment Year 2024-25 (relevant to Financial Year 2023-24)... ...

• 2024 (4) TMI 849 - CALCUTTA HIGH COURT

  Validity of impugned order u/s 73 of the CGST Act - appealable order under the CGST Act or not - fraud of criminal nature or not - HELD THAT:- This Court fails to understand as to how the nature of al... ...

• Income-tax (Fifth Amendment) Rules, 2024

  MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 37/2024 New Delhi, the 27th March, 2024 G.S.R. 233(E). In exercise of the powers conferred by section 139 r... ...

• Activities to be undertaken for GST Compliances of FY 2023-24 in March 2024

  We are fast approaching the end of the financial year 2023-24 . It mandates some activities to be carried out under GST laws for a smooth transition to the Financial Year 2023-24 . We have listed down... ...

• 2024 (3) TMI 1168 - BOMBAY HIGH COURT

  Time Limitation - Election Petition filed to challenge result of an Election (public) - Whether any procedural deficiency in the proceedings filed online within the prescribed limitation period design... ...

• Advance tax e-campaign based on significant transactions

  Have you received this communication? The Income Tax Department has received information on financial transactions relating to XXXX SINGH PAN XXXXX1650X for Financial Year 2023-24 (AY 2024-25). It is ... ...

• Choosing RCM or FCM on GST portal – GTA taxpayers

  The service of transport of goods by road provided by Goods Transport Agencies ( GTA s) was brought into the indirect tax net during the Service Tax regime where the tax was liable to be paid by the s... ...

• 2024 (3) TMI 700 - CESTAT MUMBAI

  Penalty of penalty for abetment of the fraudulent export scheme - Shifting the burden on Customs officials for proper examination of Goods - misdeclaration of quantity and value - charge of committing... ...

• 2024 (3) TMI 706 - DELHI HIGH COURT

  Revocation of the customs broker licence - Misuse of G-Cards - sub-letting of the licence on commission basis for a monthly consideration - contravention of regulations 10, 11 (a), (b), (d), (e) (m) o... ...

• Income Tax Department to mount e-campaign for Advance Tax e-campaign for F.Y. 2023-24

  - - - Dated:- 11-3-2024 - Through e-campaign, persons/entities carrying out significant financial transactions will be informed through email/SMS to urge them to compute and deposit their due advance ... ...

• 2024 (3) TMI 620 - DELHI HIGH COURT

  Entitlement to Nil/lower rate withholding tax certificate u/s 197 - determination of consideration for providing technical services - payments were received by the petitioner SFDC Ireland Limited [SFD... ...

• 2024 (4) TMI 748 - MADRAS HIGH COURT

  Denial of specific request for personal hearing - petitioner expressing his difficulty in availing the opportunity of personal hearing through video conference, personal hearing was not granted, on th... ...

• Partnership Company ITR Filing: All you need to know

  Introduction All partnership firms are required to file income tax either manually or digitally. Income tax for a company can be validated with a digital signature or Electronic Verification Code ... ...

• Instructions to the AO’s for initiating proceedings u/s 147 of I.T. Act, 1961 in e-Verification cases

  e-Verification Instruction No. 2 of 2024 DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Centre, E-2 Ground Floor Extension, Jhandewalan, New Delhi-110055 F. No.: CIT(e-Verification)/2023-24/FVR/Instr./ Date:... ...

• Process to claim GST Refund

  GST Refund So as to claim a GST refund, the taxpayer has to adhere to certain processes, provide the GST authorities with the appropriate documentation, and make any necessary disclosures. The exc... ...

• 2024 (3) TMI 270 - DELHI HIGH COURT

  Refund of amount deposited during investigation proceedings - Recovery of wrongful input tax credit - alleged discrepancy noticed during the search operation - HELD THAT:- In the instant case, the dep... ...

• 2024 (3) TMI 269 - DELHI HIGH COURT

  Refund of deposit - reversal of ITC - The amount was allegedly recovered from them during search proceedings - HELD THAT:- In in the instant case, the deposit made by the Petitioner before the search ... ...

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