The National Green Tribunal (NGT) of India is a unique judicial authority constituted to address environmental disputes and implement environmental laws. This authority was established through the ...
Answer: By reflecting accurate invoice and ITC information in the IMS, the system helps align supplier and recipient records, reducing discrepancies that could trigger mismatch notices from the tax ...
“1. The appellant is an ex-serviceman. The appellant had the income from the pension and commission from Mother Dairy. That he was allotted the Milk booth on the ground that he is a ex-servicemen as ...
Section 128A of the Central Goods and Services Tax (CGST) Act, 2017, introduced effective November 1, 2024, provides a conditional waiver of interest and penalties for specific tax demands under ...
ITAT Bangalore held that payments made by [Google Ireland Limited] GIL towards Adwords program is not in the nature of royalty or FTS [Fees for Technical Service] and hence the same is not taxable in ...
ITAT Ahmedabad held that dismissal of appeal by CIT (A) on technical/ procedural aspect merely because the appeal was filed manually instead of e-filing unjustified as assessee was not given an ...
ITAT Chennai held that action of AO based on jurisdictional High Court decision as prevalent on the specified time, which was later on reversed by the Supreme Court, cannot be held to be erroneous and ...
ITAT Ahmedabad held that benefit of deduction under section 54EC of the Income Tax Act allowed since nexus between advance received towards sale of property and investment made in NHAI bonds ...
ITAT Kolkata dismissed the appeal preferred by the revenue since tax effect is below the threshold specified by CBDT vide circular no. 5 of 2004 dated 15.03.2024 and also the case doesn’t fall under ...
ITAT Chennai held that an AO is not permitted to take different stand on the same issue and same set of facts over different years. Thus, exemption u/s. 11 granted in spite of the fact that return was ...
CESTAT Kolkata taking a sympathetic view further reduced redemption fine and penalty on import of green peas due to extension ...
Kerala High Court held that rule 96 (10) of the Central Goods and Services Tax Rules, 2017 [CGST Rules] as inserted by ...