Business Income
GST
GST Refund Can’t Be Cut by ITC Reversal Linked to Earlier Periods: GSTAT Upholds Cess Refund
The Goods and Services Tax Appellate Tribunal (GSTAT), Ranchi, has dismissed a department’s appeal...
GST
No 10% GST Penalty Pre-Deposit for Appeal Against Pre-October 2025 Notice: Delhi High Court
The Delhi High Court has directed the GST appellate authority to consider an appeal...
Direct Tax
Lease Rentals from SEZ IT Parks Taxable as Business Income: ITAT Allows Change of Head of Income in S. 153A Proceedings
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that an assessee can...
Latest articles
GST
GST Refund Can’t Be Cut by ITC Reversal Linked to Earlier Periods: GSTAT Upholds Cess Refund
The Goods and Services Tax Appellate Tribunal (GSTAT), Ranchi, has dismissed a department’s appeal...
GST
No 10% GST Penalty Pre-Deposit for Appeal Against Pre-October 2025 Notice: Delhi High Court
The Delhi High Court has directed the GST appellate authority to consider an appeal...
Columns
Is Audit Compulsory for Every Organisation in India? Rules for Companies, LLPs, Businesses and Trusts Explained
An audit is compulsory in India when a law governing the organisation requires it,...
GST
GST on UPI MDR Will Not Affect Most Small Merchants, Says NPCI
The National Payments Corporation of India (NPCI) has sought to address concerns that GST...