Cost Auditor is a Cost Accountant in practice, who is appointed by the Board of Director of the Company. Cost Accountant ...

One has to acknowledge with humility and graciousness that while striking the right chord, the Supreme Court in a most ...

Conclusion: Thus, based on the applicable laws and provisions, the supply of goods to an unregistered person located outside ...

The Orissa High Court has directed the Commissioner of Commercial Taxes to consider the reinstatement of Gunisety Puspak Kumar Dora’s GST registration, which was cancelled following a show cause ...

Pune found that CIT (A) had denied adjournment requests without proper reasoning and relied heavily on the AO’s assessment. ITAT held that in the interest of justice, the case should be reconsidered, ...

The captioned appeals have been filed by the assessee, challenging the orders passed by learned Commissioner of Income Tax (Exemptions), Mumbai, (‘ld.CIT (E)’ for short), rejecting applications ...

This article explains the concept of a Lower Deduction Certificate, its legal basis, eligibility, and the detailed procedure for applying for it under the Income Tax Act, 1961. What is a Lower ...

Upon reviewing the impugned order, the High Court found that the assessing officer had indeed not determined the tax payable as required under Section 74 of the TNGST Act, nor had they adhered to the ...

1. This hearing has been done through hybrid mode. 2. Allowed, subject to all just exceptions. Application is disposed of.

During the proceedings, the counsel for Amrita Heart Care Foundation informed the ITAT that the appellant had received the required approval in Form 10AS from the CIT (Exemption) on October 24, 2024.

Income Tax Appellate Tribunal (ITAT) Pune has ruled that the timely filing of Form 10B is not a mandatory condition f ...

The tribunal also reiterated that Section 254(2) permits rectification only for mistakes apparent from the record, similar to the provisions of Order XLVII, Rule 1 of the Civil Procedure Code (CPC).