The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has remanded the matter for consideration, stating that cash deposits made during demonetization are sourced from the business receipts of the bar and

An individual has to verify the Income Tax Return (ITR) after filing it. The verification process should be complete within 120 days of filing. An ITR filed but not verified is treated as an invalid

The Telangana Bench of Authority for Advance Ruling ( AAR ) has held that equated yearly installment and interest on delayed payment is liable to GST. The applicant M/s. Hyderabad Metropolitan Water Supply and Sewerage

The Delhi High Court remitted matter to GST Commissioner to consider delay condonation and noted that the date of filing is always taken as date of initial filing through online mode. The Petitioner impugned the

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, directed readjudication in respect of condonation of delay in filing the appeal due to the ill-health treatment of the wife. The assessee, Everest Grande Commercial Premises Co–Operative

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to decide in the matter of condonation of delay as there was delay in filing appeal by 23 days as

The Ministry of Finance, through a recent notification published in the Gazette of India, has provided a final chance for taxable persons to file belated or rejected appeals under the GST Amnesty Scheme. The notification,

The Authority of Advance Ruling (AAR) in Karnataka has ruled that, Goods and Services Tax ( GST ) is applicable on delayed payment by Share Broker from Customers for Trading in Securities. The present application

The Supreme Court condones delay in the special leave petition (SLP) filed by the Income Tax Department while allowing the exemption from filing certified copy of judgment. The SLP arose out of out of impugned

The Ministry of Finance vide notification no.  53/2023– CENTRAL TAX S.O. 4767(E) issued on 2nd November 2023 has notified the Amnesty Scheme for condoning delay in filing appeals. The appeal shall be filed before 31st

While condoning a delay of 1217 days in filing an income tax appeal due to covid-19 pandemic, the Income Tax Appellate Tribunal (ITAT), Chennai bench has imposed a cost of Rs. 25,000 n the assessee

A division bench of the Chhattisgarh High Court has held that the demise of the mother cannot be said to be a reason for condoning the delay of 259 days in filing an appeal since

The Insolvency and Bankruptcy Board of India (IBBI) has suspended the Insolvency Professional (IP) for 1 year for filing the application for extension after 5 months of the expiry of the liquidation period without condoning

The Ministry of Corporate Affairs (MCA) has notified the Limited Liability Partnership (LLP) Amnesty Scheme. The ministry vide circular number No. 8/2023 issued on 23rd August 2023 condoning the delay in filing of Form-3, Form-4

The Pune Bench of Income Tax Appellate Tribunal (ITAT) condoned delay of 85 days and held that payment of income tax in Assessment Year (AY) 2022-23, considered as complete adjustment of return of income for year