The timing of when the Arizona Legislature reconvenes in January presents a potential delay in adopting changes to state tax ...

The Court quashed the order rejecting the condonation of delay, emphasizing that human error and professional reliance justify acceptance of late audit ...

Tripura High Court rules that collection of GST penalty without passing a formal order under Section 129(3) is unlawful, and ...

The authority’s rejection was held unsustainable because it relied on an incorrect interpretation of the circular governing delayed Form 10B filings. The Court granted relief to the ...

Tribunal held that delay in submitting Form 10B is curable, allowing trust to claim income application under Section 11(1)(a) as it was filed prior to completion of assessment ...

The High Court set aside the refusal to condone a 523-day delay after finding the explanation adequate. The ruling allows the trust’s Form 10 filing to be accepted for exemption ...

Not for profit organizations typically ensure that they have completed the basics when it comes to formation. They check the box on the ...

The Bombay High Court condoned a 338-day delay in filing Form No. 10 for income accumulation under Section 11(2), holding that genuine hardship justified relaxation of procedural ...

The Tribunal held that TDS credit cannot be denied when Form 16 confirms deduction and deposit of tax. The AO was directed to grant full credit after ...

SCN consultation were waived and that disputed findings should be raised in appeal. The petitioner was directed to pursue statutory ...

Raipur ITAT remanded the section 68 addition of ₹14.3 lakh, observing that NFAC/CIT(A) failed to examine confirmations, ITRs, ...

Bank account attachment under GST is typically triggered in cases of fake ITC claims, fake invoicing, GST collected but not ...