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Interest Income - Staff Loans - Fixed Deposits - Business Income - ITAT -TAXSCAN

Interest Income from Staff Loans and Advances, Fixed Deposits and Advances to be Treated as Business Income: ITAT [Read Order]

September 29, 2022

The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench, while deciding a group of appeals filed by both the assessee and the revenue, held that interest income from staff loans and advances as well as fixed deposits and advances, are to be treated as business income. The aforesaid observation was by the tribunal when […]

Issuance of Notice u/s 148 to Unrelated Email Address is not Proper Service of Notice: Delhi HC [Read Order]

September 29, 2022

A Division Bench of the Delhi High Court has held that, a notice issued under Section 148 of the Income Tax Act, 1961 sent to an unrelated email address does not constitute proper service of notice. The impugned Notices were generated and sent for despatch through electronic mail (e-mail) by the Jurisdictional Assessing Officer (JAO) […]

CBIC Rescinds Notification Extending Due Date for Filing of Application for GST Refund u/s 55 by Notified Agencies [Read Notification]

September 29, 2022

The Central Board of Indirect Taxes and Customs (CBIC) has rescinded the notification extending the due date for filing of the application for GST Refund under section 55 by notified agencies. A notification issued by the Board on Wednesday said that “In exercise of the powers conferred by section 148 of the Central Goods and […]

Continuous Non-Furnishing of GSTR-3B a Ground for Cancellation of GST Registration: CBIC Notifies Amendment to GST Rules [Read Notification]

September 29, 2022

In a major amendment to the Central Goods and Services Tax ( GST ) Rules, 2022, the Central Board of Indirect Taxes and Customs (CBIC) has notified that the non-furnishing of GSTR-3B for a continuous period of six months or for a continuous period of two tax periods would be a ground for cancellation of […]

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Interest Income from Staff Loans and Advances, Fixed Deposits and Advances to be Treated as Business Income: ITAT [Read Order]

September 29, 2022

Issuance of Notice u/s 148 to Unrelated Email Address is not Proper Service of Notice: Delhi HC [Read Order]

September 29, 2022

CBIC Rescinds Notification Extending Due Date for Filing of Application for GST Refund u/s 55 by Notified Agencies [Read Notification]

September 29, 2022

Continuous Non-Furnishing of GSTR-3B a Ground for Cancellation of GST Registration: CBIC Notifies Amendment to GST Rules [Read Notification]

September 29, 2022

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